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WRIGHT v. COMMISSIONER

Docket No. 9538-84.

51 T.C.M. 973 (1986)

T.C. Memo. 1986-183

Robert P. and Mary K. Wright v. Commissioner.

United States Tax Court.

Filed May 5, 1986.

Attorney(s) appearing for the Case

John A. Holtman, for the petitioners. Dale P. Kensinger, for the respondent.

Memorandum Opinion

WILLIAMS, Judge*:

The Commissioner determined a deficiency in petitioners' Federal income taxes for the taxable year 1980 of $5,118.00 and an addition to tax pursuant to section 6653(a)1 of $255.90. The issues presented to this Court for decision are (1) whether petitioners' taxable year 1980 was a closed year, and if so, whether respondent...

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