DALTON v. COMMISSIONER

Docket No. 4345-85.

53 T.C.M. 434 (1987)

T.C. Memo. 1987-160

Monte M. Dalton and Gretchen Dalton v. Commissioner.

United States Tax Court.

Filed March 25, 1987.


Attorney(s) appearing for the Case

Monte M. Dalton, pro se. Terence D. Woolston, for the respondent.


Memorandum Opinion

DINAN, Special Trial Judge:

This case was assigned pursuant to section 7456(d) (redesignated as section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. 2755) of the Code and Rules 180, 181 and 182.1 For convenience and clarity, the findings of fact and conclusions of law have been combined in this opinion.

Respondent determined a deficiency in petitioners' Federal income...

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