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JONES v. COMMISSIONER

Docket No. 9781-86.

56 T.C.M. 1228 (1989)

T.C. Memo. 1989-61

Perry T. Jones, Jr. and Michelle C. Jones v. Commissioner.

United States Tax Court.

Filed February 13, 1989.

Attorney(s) appearing for the Case

Zipporah J. Lewis, for the petitioners. Diane L. Berkowitz, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

On August 23, 1988, we issued an opinion in this case (T.C. Memo. 1988-393). The taxable years involved were 1980 and 1981. On December 13, 1988 and December 15, 1988, respectively, respondent and petitioners filed objections to each other's computations for entry of decision pursuant to Rule 1551 previously filed with the Court. The issues...

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