Davenport v. Commissioner

MURRAY F. DAVENPORT and LELA C. DAVENPORT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Davenport v. Commissioner

Docket No. 6528-74.

United States Tax Court

T.C. Memo 1975-369; 1975 Tax Ct. Memo LEXIS 5; 34 T.C.M. (CCH) 1585; T.C.M. (RIA) 750369;

December 30, 1975, Filed

Murray F. Davenport, pro se.

J. Michael Brown, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1972 in the amount of $283. One of the issues raised by the pleadings has been disposed of by…