GABSA v. COMMISSIONER

Docket No. 12824-80.

43 T.C.M. 447 (1982)

T.C. Memo. 1982-48

Oscar J. Gabsa and Doris Gabsa v. Commissioner.

United States Tax Court.

Filed February 3, 1982.


Attorney(s) appearing for the Case

Oscar J. Gabsa, pro se, Lawndale, Calif. William Shipley, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

This case was assigned for trial to Special Trial Judge Darrell D. Hallett, pursuant to the provisions of General Order No. 6, 69 T.C. XV (1978). The Court agrees with and adopts his report, which is set forth below.

Findings of Fact and Opinion of the Special Trial Judge

HALLETT, Special Trial Judge:

Respondent determined a deficiency of $652 in petitioners' 1977 Federal income...

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