Baird v. Commissioner

RALPH O. BAIRD AND BETTY BAIRD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Baird v. Commissioner

Docket No. 10354-80.

United States Tax Court

T.C. Memo 1981-536; 1981 Tax Ct. Memo LEXIS 197; 42 T.C.M. (CCH) 1170; T.C.M. (RIA) 81536;

September 24, 1981.

Dean Estep, for the petitioners.

James J. Everett, for the respondent.

EKMAN

MEMORANDUM OPINION

EKMAN, Judge: Respondent determined a deficiency of $ 575 in petitioners' Federal income tax for the year 1978. The sole issue for our decision is whether respondent is barred from determining a deficiency in petitioners' income tax when,…