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HOWE v. COMMISSIONER

Docket No. 40244-86.

55 T.C.M. 1153 (1988)

T.C. Memo. 1988-277

Harold E. Howe and Jean D. Howe v. Commissioner.

United States Tax Court.

Filed June 27, 1988.

Attorney(s) appearing for the Case

Harold E. Howe, pro se. J. Craig Young, for respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined deficiencies in petitioners' income taxes as follows:

  Year                 Deficiency

  1982................ $11,450.00
  1983................ $ 5,164.65
  1984................ $ 2,416.18

The issue for decision is whether petitioner1 was a qualified individual under section 911(a)2

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