CRAINE v. COMMISSIONER

Docket No. 27975-81.

48 T.C.M. 1224 (1984)

T.C. Memo. 1984-513

Joseph Hamilton Craine and Joanne M. Craine v. Commissioner.

United States Tax Court.

Filed September 26, 1984.


Attorney(s) appearing for the Case

Joseph H. and Joanne M. Craine, pro se, Cerritos, Calif. Valerie Liu, for the respondent.


Memorandum Findings of Fact and Opinion

PANUTHOS, Special Trial Judge:

This case was assigned to and heard by Special Trial Judge Peter J. Panuthos pursuant to the provisions of section 7456(c) and (d),1 and General Order No. 8 of this Court, 81 T.C. XXIII (1983).

Respondent determined a deficiency in petitioners' 1978 Federal income tax in the amount of $540. Concessions having been made by petitioners, the issues remaining...

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