Edwards v. Commissioner

MONTE R. EDWARDS and ELEANOR M. EDWARDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Edwards v. Commissioner

Docket No. 19153-80.

United States Tax Court

T.C. Memo 1981-669; 1981 Tax Ct. Memo LEXIS 73; 42 T.C.M. (CCH) 1706; T.C.M. (RIA) 81669;

November 19, 1981.

Monte R. Edwards, pro se.

Milton J. Carter, for the respondent.

FEATHERSTON

MEMORANDUM FINDINGS OF FACT AND OPINION

FEATHERSTON, Judge: Respondent determined a deficiency in the amount of $ 19,597 in petitioners' income tax for 1976 and an addition to tax in the amount of $ 979.85 under section 6653(a). 1 The only issue for…