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MADDOX v. COMMISSIONER

Docket No. 13397-81.

46 T.C.M. 809 (1983)

T.C. Memo. 1983-423

Raymond Maddox and Katie Maddox v. Commissioner.

United States Tax Court.

Filed July 21, 1983.

Attorney(s) appearing for the Case

Raymond Maddox, pro se, Baltimore, Md. Elizabeth S. Henn, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent asserted deficiencies against petitioners Raymond and Katie Maddox of $4,718.75 and $2,964.05 for the taxable years 1973 and 1974, respectively, and section 6653(b)1 additions to tax solely against petitioner Raymond Maddox of $2,620.37 and $1,621.53 for 1973 and 1974, respectively.

Two issues are presented for our decision: (1) whether petitioners had...

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