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HICKEY v. COMMISSIONER

Docket No. 11615-84.

51 T.C.M. 983 (1986)

T.C. Memo. 1986-186

Marshall Herbert and Virginia Helton Hickey v. Commissioner.

United States Tax Court.

Filed May 6, 1986.

Attorney(s) appearing for the Case

Marshall Herbert Hickey, pro se. Nancy W. Hale, for the respondent.

Memorandum Opinion

GUSSIS, Special Trial Judge:

This case was assigned to Special Trial Judge James M. Gussis pursuant to section 7456(d)(3) of the Internal Revenue Code of 1954 and Rules 180, 181, and 182 of the Tax Court Rules of Practice and Procedure.1

Respondent determined a deficiency in petitioners' Federal income tax for the year 1980 in the amount of $1,149.85. The sole issue for determination is whether petitioners...

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