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MORRIS v. COMMISSIONER

Docket No. 2042-86.

54 T.C.M. 1062 (1987)

T.C. Memo. 1987-563

Gareld J. Morris and Bonnie K. Morris, v. Commissioner.

United States Tax Court.

Filed November 10, 1987.

Attorney(s) appearing for the Case

Jerome A. Maeder, for the petitioners.

Joseph R. Peters, for the respondent.

Memorandum Opinion

GOLDBERG, Special Trial Judge.

This case was heard pursuant to the provisons of section 7456(d)(3) of the Internal Revenue Code of 1954 (redesignated section 7443A(b)(3) by section 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rule 180 et seq.1

Respondent determined a deficiency of $427.00 in petitioners' Federal income tax for 1981. The only issue for decision is whether petitioner...

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