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SLOAN v. COMMISSIONER

Docket No. 17444-84.

55 T.C.M. 1238 (1988)

T.C. Memo. 1988-294

Nicholas A. Sloan and Mary E. Sloan v. Commissioner.

United States Tax Court.

Filed July 11, 1988.

Attorney(s) appearing for the Case

Nicholas A. Sloan, pro se. Claire E. Toth, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency in the petitioners' Federal income tax of $11,358.72 for 1981. He also determined that the petitioners were liable for the addition to tax in the amount of $823.54 for failing to file a timely return under section 6651(a)(1).1 After concessions, the issues remaining for our decision are: (1) Whether the petitioners are entitled to...

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