GOSHORN v. COMMISSIONER

Docket No. 22635-91.

66 T.C.M. 1499 (1993)

T.C. Memo. 1993-578

William A. Goshorn and Virginia O. Goshorn v. Commissioner.

United States Tax Court.

Filed December 7, 1993.


Attorney(s) appearing for the Case

Robert L. Eberhart, for the petitioners. John J. Boyle, for the respondent.


Memorandum Opinion

POWELL, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

By a notice of deficiency issued on July 11, 1991, respondent determined a deficiency in petitioners' 1988 Federal income tax liability and an addition to tax under section 6653(a)(1)(A) in the respective amounts of $5,988 and $299. Petitioners filed a timely petition with...

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