JONES v. COMMISSIONER

Docket No. 10783-87.

58 T.C.M. 333 (1989)

T.C. Memo. 1989-545

Stanley Ray and Elizabeth Jones v. Commissioner.

United States Tax Court.

Filed October 2, 1989.


Attorney(s) appearing for the Case

Stanley Ray Jones, pro se. Helen C.T. Smith, for the respondent.


Memorandum Opinion

BUCKLEY, Special Trial Judge:

This case was assigned pursuant to section 7443A of the Code and Rule 180.1

Respondent determined a deficiency in petitioners' 1983 joint Federal income tax in the amount of $1,025, together with an addition to tax under section 6653(a)(1) in the amount of $51 and under section 6653(a)(2) in the amount of 50 percent of the interest due on $1,025.

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