Bigelow v. Commissioner

WILBUR H. BIGELOW, JR. and CAROLYN I. BIGELOW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bigelow v. Commissioner

Docket No. 2277-76.

United States Tax Court

T.C. Memo 1979-375; 1979 Tax Ct. Memo LEXIS 151; 39 T.C.M. (CCH) 149; T.C.M. (RIA) 79375;

September 13, 1979, Filed

Wilbur H. Bigelow, Jr. and Carolyn I. Bigelow, pro se.

Russell K. Stewart, for the respondent.

HALL

MEMORANDUM OPINION

HALL, Judge: Respondent determined deficiencies in petitioners' income tax as follows:

Year

Deficiency

1968

$ 2,434.34

1972

1,346.75

1973

2,138.43

The deficiency in 1968 results from the disallowance of a…