PETERSON v. COMMISSIONER

Docket No. 38286-84.

54 T.C.M. 808 (1987)

T.C. Memo. 1987-508

James W. Peterson and Ellen F. Peterson v. Commissioner.

United States Tax Court.

Filed September 29, 1987.


Attorney(s) appearing for the Case

Debra L. Bowen, for the petitioners. Erin Collins, for the respondent.


Memorandum Findings of Fact and Opinion

BUCKLEY, Special Trial Judge:

This case1 was heard pursuant to section 7456(d) of the Internal Revenue Code (redesignated as section 7443A(b) by section 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rules 180, 181 and 183.2

Respondent determined a deficiency of $8,859.52 in petitioners' Federal income tax for 1981. The issues...

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