Annunziato v. Comm'r

SALVATORE A. ANNUNZIATO AND CLARA ANNUNZIATO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Annunziato v. Comm'r

Docket No. 537-78.

United States Tax Court

T.C. Memo 1978-483; 1978 Tax Ct. Memo LEXIS 32; 37 T.C.M. (CCH) 1849-56;

December 4, 1978, Filed

Salvatore A. Annunziato, pro se.

Frank W. Louis, for the respondent.

WILBUR, Judge.

WILBUR

MEMORANDUM OPINION

This case is presently before the Court on respondent's motion for judgment on the pleadings filed April 19, 1978.

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1975 in the amount of $322.…