Finley v. Commissioner

JERRY L. FINLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Finley v. Commissioner

Docket No. 847-81.

United States Tax Court

T.C. Memo 1982-411; 1982 Tax Ct. Memo LEXIS 333; 44 T.C.M. (CCH) 540; T.C.M. (RIA) 82411;

July 21, 1982.

Jerry L. Finley, pro se.

Robert M. Ratchford, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1978 in the amount of $3,310.35. During 1978 petitioner and his wife, Opal J. Finley, resided in Louisiana, a community property state. They…