PIKE-BIEGUNSKI v. COMMISSIONER

Docket No. 26835-82.

48 T.C.M. 219 (1984)

T.C. Memo. 1984-288

Maciej Jan Pike-Biegunski and Denise Nadine Pike-Biegunski v. Commissioner.

United States Tax Court.

Filed May 31, 1984.


Attorney(s) appearing for the Case

Maciej Jan Pike-Biegunski and Denise Nadine Pike-Biegunski, pro se. Ina S. Weiner, for the respondent.


Memorandum Findings of Fact and Opinion

PATE, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7456(c) and (d) of the Internal Revenue Code.1 General Order No. 8 (81 T.C. XXIII) (July, 1983) and Rules 180 and 181 Tax Court Rules of Practice and Procedure.2

On October 25, 1982, respondent mailed a notice determining deficiencies in petitioners' 1978 and 1979...

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