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BORNTREGER v. COMMISSIONER

Docket No. 9059-87.

55 T.C.M. 359 (1988)

T.C. Memo. 1988-101

Moses M. and Shirley M. Borntreger v. Commissioner.

United States Tax Court.

Filed March 7, 1988.

Attorney(s) appearing for the Case

Moses M. and Shirley M. Borntreger, pro se. Joyce Sugawara, for the respondent.

Memorandum Findings of Fact and Opinion

NAMEROFF, Special Trial Judge:

This case was heard pursuant to provisions of section 7456(d) of the Code (redesignated as section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. 275) and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioners' 1983 Federal income tax in the amount of $518. The sole issue for decision is whether...

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