Bullock v. Commissioner

James Sherman Bullock and Cynthia Prull Bullock appeal pro se a Tax Court order dismissing their petition to redetermine tax deficiencies for failure to state a claim. This case has been referred to a panel of the court pursuant to Rule 34(j)(1), Rules of the Sixth Circuit. Upon examination, this panel unanimously agrees that oral argument is not needed. Fed. R.App.P. 34(a).

Respondent issued a notice of deficiency to the Bullocks for the 1996 and 1997 tax years, disallowing undocumented deductions and determining deficiencies in income taxes paid of $7,037 and $5,623, respectively. The…