CAMPBELL v. COMMISSIONER

Docket No. 17124-86.

54 T.C.M. 632 (1987)

T.C. Memo. 1987-480

Donald F. Campbell and Ann C. Campbell v. Commissioner.

United States Tax Court.

Filed September 22, 1987.


Attorney(s) appearing for the Case

Jeanne L. Scholz, for the petitioners. Ann M. Murphy, for the respondent.


Memorandum Opinion

GALLOWAY, Special Trial Judge:

This case was heard pursuant to the provisions of section 7456(d)(3)1 (redesignated as section 7443A(b)(3) by section 1556 of the Tax Reform Act of 1986, Pub.L. 99-514, 100 Stat. 2753) and Rules 180 and 181.

Respondent determined a deficiency of $4,307 in petitioners' 1982 Federal income tax. After concessions by petitioners...

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