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STAPLETON v. COMMISSIONER

Docket Nos. 11875-84, 11876-84.

52 T.C.M. 1051 (1986)

T.C. Memo. 1986-557

Frank J. Stapleton and Diane L. Stapleton v. Commissioner.

United States Tax Court.

Filed November 20, 1986.

Attorney(s) appearing for the Case

Frank J. Stapleton and Diane L. Stapleton, pro se, Franklinville, N.J. Joellyn R. Cattell, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Chief Judge:

In these consolidated cases, respondent determined by separate notices of deficiency dated January 31, 1984 deficiencies in the Federal income taxes of petitioners for the taxable years ended December 31, 1981 and December 31, 1982 in the amounts of $662 and $1,226, respectively.

After concessions,1 the only issue remaining for decision is whether petitioners...

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