Hinish v. Commissioner

LORN L. HINISH AND ELBA S. HINISH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hinish v. Commissioner

Docket No. 11144-76.

United States Tax Court

T.C. Memo 1978-207; 1978 Tax Ct. Memo LEXIS 308; 37 T.C.M. (CCH) 880; T.C.M. (RIA) 780207;

June 6, 1978, Filed

Lorn L. Hinish, pro se.

Susan B. Watson, for the respondent.

FEATHERSTON

MEMORANDUM FINDINGS OF FACT AND OPINION

FEATHERSTON, Judge: Respondent determined a deficiency of $967.60 in petitioners' 1974 Federal income tax. Concessions having been made by the parties, the sole issue for decision is whether petitioners are entitled to an…