ROSE v. COMMISSIONER

Docket No. 1315-86.

52 T.C.M. 1502 (1987)

T.C. Memo. 1987-51

Sheila T. Rose v. Commissioner.

United States Tax Court.

Filed January 22, 1987.


Attorney(s) appearing for the Case

Sheila T. Rose, pro se. Wilton A. Baker, for the respondent.


Memorandum Opinion

BUCKLEY, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7456(d)(3) of the Code (redesignated sec. 7443A(b)(3) by sec. 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rules 180, 181 and 182.1

Respondent determined a deficiency in petitioner's 1982 Federal income tax in the amount of $1,726. After concessions by both parties,

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