Qureshi v. Commissioner

MASHUQ AHMAD QURESHI and RUTH QURESHI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Qureshi v. Commissioner

Docket No. 530-77.

United States Tax Court

T.C. Memo 1978-223; 1978 Tax Ct. Memo LEXIS 292; 37 T.C.M. (CCH) 951; T.C.M. (RIA) 78223;

June 14, 1978, Filed

Mashuq Ahmad Qureshi, pro se.

Carolyn M. Parr, for the respondent.

RAUM

MEMORANDUM FINDINGS OF FACT AND OPINION

RAUM, Judge: The Commissioner determined a deficiency in petitioners' joint Federal income tax for the calendar year 1974 in the amount of $ 1,023.39. The only issue for decision is whether petitioners are entitled to…