Brandt v. Commissioner

LARRY J. BRANDT and HELEN M. BRANDT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Brandt v. Commissioner

Docket No. 6170-80.

United States Tax Court

T.C. Memo 1982-180; 1982 Tax Ct. Memo LEXIS 571; 43 T.C.M. (CCH) 1017; T.C.M. (RIA) 82180;

April 7, 1982.

Larry J. Brandt, pro se.

Patrick Putzi, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined a deficiency in petitioners' income tax for the calendar year 1977 in the amount of $ 338. One of the issues raised by the pleadings has been conceded by respondent, leaving for our determination…