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HAMILTON v. COMMISSIONER

Docket No. 6674-85.

53 T.C.M. 1256 (1987)

T.C. Memo. 1987-319

Roy Earl Hamilton v. Commissioner.

United States Tax Court.

Filed June 25, 1987.

Attorney(s) appearing for the Case

Roy Earl Hamilton, pro se. Alan I. Weinberg and Frank C. McClanahan III, for the respondent.

Memorandum Opinion

KÖRNER, Judge:

For the calendar year 1981, respondent determined a deficiency in petitioner's income tax in the amount of $713, together with a deficiency of excise tax under section 49731 in the amount of $90. All such amounts are in dispute. At the time of filing his petition herein, petitioner was a resident of Matthews, North Carolina. Petitioner and his wife Sallie H. Hamilton filed a joint Federal...

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