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ELINOR v. COMMISSIONER

Docket No. 18788-82.

50 T.C.M. 889 (1985)

T.C. Memo. 1985-442

Elinor and Lionel E. Sentell, Sr. v. Commissioner.

United States Tax Court.

Filed August 22, 1985.

Attorney(s) appearing for the Case

Elinor Sentell and Lionel E. Sentell, Sr., pro se, Ocean Springs, Miss. Robert W. West, for the respondent.

Memorandum Findings of Fact and Opinion

CALDWELL, Special Trial Judge:

This case was heard pursuant to the provisions of section 7456(d) of the Code.1

Respondent determined deficiencies in petitioners' 1979 and 1980 Federal income taxes in the amounts of $1,969 and $2,218, respectively. The sole issue for decision is whether petitioner Lionel Sentell's (hereinafter, petitioner) employment at Taft, Louisiana in 1979 and...

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