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JOHN v. COMMISSIONER

Docket No. 18571-91.

64 T.C.M. 1605 (1992)

T.C. Memo. 1992-727

John A. and Mary L. Batok v. Commissioner.

United States Tax Court.

Filed December 28, 1992.

Attorney(s) appearing for the Case

John A. Batok, pro se. Dale Raymond, for the respondent.

Memorandum Opinion

NAMEROFF, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180-182.1 Respondent determined a deficiency in petitioners' Federal income tax for 1988 in the amount of $1,693, plus an addition to tax of $58 under section 6653(a)(1).

After concessions by petitioners,2 the issues for decision are: (1) Whether petitioners are...

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