SCHUMACHER v. COMMISSIONER

Docket No. 39624-85.

54 T.C.M. 1081 (1987)

T.C. Memo. 1987-567

Robert S. Schumacher, v. Commissioner.

United States Tax Court.

Filed November 12, 1987.


Attorney(s) appearing for the Case

Robert S. Schumacher, pro se.

Ellen Friberg, for the respondent.


Memorandum Opinion

DINAN, Special Trial Judge.

This case was assigned pursuant to the provisions of section 7456(d) (redesignated as section 7443A by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. 2755) and Rules 180, 181 and 182.1

Respondent determined deficiencies in Robert Schumacher's Federal income taxes in the amounts of $581 and $677 for the taxable years 1981 and 1982, respectively.

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