McCARTIN v. COMMISSIONER

Docket No. 31969-84.

53 T.C.M. 432 (1987)

T.C. Memo. 1987-159

Robert W. McCartin and Kathryn McCartin v. Commissioner.

United States Tax Court.

Filed March 24, 1987.


Attorney(s) appearing for the Case

Richard W. Husted, for the petitioners. John J. Comeau, for the respondent.


Memorandum Findings of Fact and Opinion

PAJAK, Special Trial Judge:

This case was heard pursuant to the provisions of section 7456(d) (redesignated as section 7443A(b) 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 deficiencies in petitioners' Federal income taxes for 1981 and 1982 in the amounts of $1,837.00 and $1,582.68, respectively. The issues for...

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