Adamson v. Commissioner

LARRY R. ADAMSON AND FLORENCE A. ADAMSON, Petitioners v. COMMISSIONER OF INTERNAL revenue, Respondent

Adamson v. Commissioner

Docket No. 3434-72.

United States Tax Court

T.C. Memo 1973-107; 1973 Tax Ct. Memo LEXIS 181; 32 T.C.M. (CCH) 484; T.C.M. (RIA) 73107;

May 7, 1973, Filed

Larry R. Adamson, pro se.

Roger Rhodes, for the respondent.

FAY

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge: Respondent determined a deficiency in the income tax liability of petitioners for the taxable year 1970 in the amount of $1,262.00. Certain concessions having been made, the issues remaining for decision are:(1)…