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BOND v. COMMISSIONER

Docket No. 24969-90.

100 T.C. 32 (1993)

DEWAYNE BOND AND KAREN R. BOND, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 19, 1993.

Attorney(s) appearing for the Case

Patricia Tucker, for petitioners.

Thomas F. Eagan, for respondent.

SHIELDS, Judge:

This matter is before the Court at this time on a motion by each party for summary judgment under Rule 121.1

For 1986 respondent determined a deficiency in petitioners' income tax in the amount of $29,400 and an addition to tax under section 6659 for a valuation overstatement in the amount of $8,820. However, the parties have stipulated that there was no valuation overstatement on petitioners' return for...

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