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LeCLAIR v. COMMISSIONER

Docket No. 12099-82.

46 T.C.M. 554 (1983)

T.C. Memo. 1983-369

Ernest James LeClair, Jr. and Claire Marie LeClair v. Commissioner.

United States Tax Court.

Filed June 22, 1983.

Attorney(s) appearing for the Case

Ernest James LeClair, Jr., pro se. Mary Hamilton, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge James M. Gussis pursuant to section 7456(c), Internal Revenue Code of 1954,1 and Rules 180 and 181, Tax Court Rules of Practice and Procedure.2

Opinion of the Special Trial Judge

GUSSIS, Special Trial Judge:

Respondent determined a deficiency in petitioners' Federal income...

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