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CASE v. COMMISSIONER

Docket No. 17999-82.

50 T.C.M. 1291 (1985)

T.C. Memo. 1985-530

Horace S. Case and Peggy C. Case v. Commissioner.

United States Tax Court.

Filed October 10, 1985.

Attorney(s) appearing for the Case

Horace S. Case, Canton, Miss., for the petitioners. J. Craig Young, for the respondent.

Memorandum Opinion

KÖRNER, Judge:

Respondent determined deficiencies of income tax for the years 1979 and 1980 against petitioners as follows:

       Year                      Deficiency

       1979 ..................... $ 1,941
       1980 .....................   1,377

The issues which we must decide are: (1) Whether petitioner Horace S. Case (hereinafter "petitioner"1), is entitled, under sections...

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