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CALDWELL v. COMMISSIONER

Docket No. 41311-84.

51 T.C.M. 1470 (1986)

T.C. Memo. 1986-301

Kenneth C. Caldwell and Brenda S. Caldwell v. Commissioner.

United States Tax Court.

Filed July 22, 1986.

Attorney(s) appearing for the Case

Kenneth C. Caldwell, pro se. Terry L. Zabel, for the respondent.

Memorandum Opinion

HAMBLEN, Judge:

This case is before the Court on respondent's motion for summary judgment pursuant to Rule 121.1

The parties have submitted a stipulation of facts. The stipulation of facts and attached exhibits are incorporated herein by this reference.

Petitioners resided in Dayton, Ohio, at the time they filed their petition in this case.

Respondent determined a deficiency in petitioners...

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