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MIGHELL v. COMMISSIONER

Docket No. 991-83.

49 T.C.M. 1017 (1985)

T.C. Memo. 1985-135

Ronald M. Mighell and Leslee E. Mighell v. Commissioner.

United States Tax Court.

Filed March 25, 1985.

Attorney(s) appearing for the Case

Ronald M. Mighell and Leslee E. Mighell, pro se, Indianapolis, Ind. Steven K. Dick, for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined a deficiency of $842 in petitioners' 1980 Federal income tax liability, and asserted an addition to tax under section 6653(a)1 in the amount of $42.10. The issues for decision are: (1) whether petitioners are persons subject to the provisions of the Internal Revenue Code, (2) whether the compensation received by petitioner Ronald M. Mighell in exchange...

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