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ROSCOE v. COMMISSIONER

Docket No. 2058-83.

48 T.C.M. 1078 (1984)

T.C. Memo. 1984-484

William A. Roscoe and Norma J. Roscoe v. Commissioner.

United States Tax Court.

Filed September 10, 1984.

Attorney(s) appearing for the Case

William A. Roscoe and Norma J. Roscoe, pro se. Vallie C. Brooks, for the respondent.

Memorandum Findings of Fact and Opinion

PETERSON, Special Trial Judge:

This case was assigned to Special Trial Judge Marvin F. Peterson pursuant to the provisions of section 7456(c) and (d),1 and General Order No. 8, 81 T.C. XXIII (1983).

Respondent determined deficiencies in petitioners' Federal income taxes for their 1979 and 1980 taxable years in the amounts of $304 and $99, respectively. After concessions, the issue...

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