MYERS v. COMMISSIONER

Docket No. 28154-87.

55 T.C.M. 1281 (1988)

T.C. Memo. 1988-306

James M. Myers and Nellie A. Myers v. Commissioner.

United States Tax Court.

Filed July 21, 1988.


Attorney(s) appearing for the Case

Hugh V. Banta, 206 Howard Ave., Rockville, Ind., for the petitioners. Diane L. Worland, for the respondent.


Memorandum Opinion

PATE, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7456(d) (redesignated as section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rules 180 and 181.1 It was submitted fully stipulated pursuant to Rule 122.

In a notice of deficiency dated June 18, 1987, respondent determined the following...

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