Winston v. Commissioner

FRANK M. WINSTON AND JACINTA D. WINSTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Winston v. Commissioner

Docket No. 6374-81.

United States Tax Court

T.C. Memo 1984-248; 1984 Tax Ct. Memo LEXIS 420; 48 T.C.M. (CCH) 55; T.C.M. (RIA) 84248;

May 8, 1984.

Frank M. Winston, pro se.

Pamela Piland, for the respondent.

FEATHERSTON

MEMORANDUM FINDINGS OF FACT AND OPINION

FEATHERSTON, Judge: Respondent determined a deficiency in the amount of $839 in petitioners' 1977 Federal income tax and an addition to the tax under section 6653(a)1 in the amount of $42.The issues for decision are:(1)…