Cox v. Commissioner

DAVID L. and DOROTHY K. COX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cox v. Commissioner

Docket No. 7735-76.

United States Tax Court

T.C. Memo 1979-33; 1979 Tax Ct. Memo LEXIS 491; 38 T.C.M. (CCH) 136; T.C.M. (RIA) 79033;

January 24, 1979, Filed

David L. Cox, pro se.

Thomas G. Norman, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined a deficiency in petitioners' income tax for the calendar year 1974 in the amount of $ 2,144.65 and an addition to tax under section 6653(a), I.R.C. 1954, 1 in the amount of $ 234.53. The issue for…