Brewster v. Commissioner

JERRY J. BREWSTER AND NILA A. BREWSTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Brewster v. Commissioner

Docket Nos. 6732-76, 6753-76.1

United States Tax Court

T.C. Memo 1977-366; 1977 Tax Ct. Memo LEXIS 76; 36 T.C.M. (CCH) 1469; T.C.M. (RIA) 770366;

October 17, 1977, Filed

Jerry J. Brewster, Nila A. Brewster, pro se.

John W. Dierker, for the respondent.

HALL

MEMORANDUM FINDINGS OF FACT AND OPINION

HALL, Judge: Respondent determined the following deficiencies, and additions to the tax under sections 6651(a) and 6653(a), 2 in petitioners' Federal income taxes for 1974:

Docket No.

Defic…