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McCARTY v. COMMISSIONER

Docket No. 3853-82.

49 T.C.M. 1130 (1985)

T.C. Memo. 1985-163

Patrick C. McCarty and Deborah A. McCarty v. Commissioner.

United States Tax Court.

Filed April 2, 1985.

Attorney(s) appearing for the Case

Patrick C. McCarty, pro se, Bakersfield, Calif. Paul H. Weisman, for the respondent.

Memorandum Opinion

STERRETT, Judge:

This case is before the Court on respondent's Motion to Impose Sanctions pursuant to Rule 104, Tax Court Rules of Practice and Procedure.1 A hearing was held with respect to said motion.

In his statutory notice of deficiency dated November 16, 1981, respondent determined a deficiency in petitioners' Federal income tax for the year ended December 31, 1978 in the amount of $1,746. The...

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