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MACKEY v. COMMISSIONER

Docket No. 31850-88.

61 T.C.M. 2323 (1991)

T.C. Memo. 1991-149

Donald T. and Dina Mackey v. Commissioner.

United States Tax Court.

Filed April 3, 1991.

Attorney(s) appearing for the Case

Donald T. Mackey, pro se. Alan E. Staines, for the respondent.

Memorandum Findings of Fact and Opinion

BUCKLEY, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rule 180 et seq.

Respondent determined a deficiency of $664 in petitioners' 1983 Federal income tax, together with an addition to tax in the amount of $135 for untimely filing of a return under section 6651. Petitioners timely petitioned to this...

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