BAUMAN v. COMMISSIONER

Docket No. 37669-85.

55 T.C.M. 435 (1988)

T.C. Memo. 1988-122

Carl J.D. Bauman and Margaret A. Bauman v. Commissioner.

United States Tax Court.

Filed March 21, 1988.


Attorney(s) appearing for the Case

Carl J.D. and Margaret A. Bauman, pro se. Linda J. Wise, for the respondent.


Memorandum Opinion

COUVILLION, Special Trial Judge:

This case was considered pursuant to the provisions of section 7456(d) (redesignated as section 7443A(b) by section 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rule 180 et seq.1

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

                                                    Additions to...

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