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HASTINGS v. COMMISSIONER

Docket No. 1309-82.

44 T.C.M. 1328 (1982)

T.C. Memo. 1982-583

Ronald Warner Hastings and Victoria Jean Hastings v. Commissioner.

United States Tax Court.

Filed October 4, 1982.

Attorney(s) appearing for the Case

Ronald W. Hastings and Victoria J. Hastings, pro se, North Street, Michigan. John J. Fahlgren, for respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

This case was assigned to Special Trial Judge Randolph F. Caldwell, Jr., for trial in accordance with General Order No. 6, 69 T.C. XV (1978). The Court agrees with and adopts his opinion which is set forth below.

Opinion of the Special Trial Judge

CALDWELL, Special Trial Judge:

Respondent determined a deficiency of $382.16 in petitioners' 1979 income taxes. Petitioners claim...

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