TRZECIAK v. COMMISSIONER

Docket No. 24127-83.

48 T.C.M. 543 (1984)

T.C. Memo. 1984-370

Christopher M. Trzeciak and Janice A. Trzeciak v. Commissioner.

United States Tax Court.

Filed July 19, 1984.


Attorney(s) appearing for the Case

Michael J. Kavanaugh, for the petitioners. Jacqueline M. Hotz, for the respondent.


Memorandum Findings of Fact and Opinion

DINAN, Special Trial Judge:

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

Respondent determined a deficiency of $1,244 in petitioners' 1980 Federal income tax. After concessions by the parties, the sole issue for decision is whether Mr. Trzeciak is entitled to a...

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