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KALMS v. COMMISSIONER

Docket No. 14451-91.

64 T.C.M. 153 (1992)

T.C. Memo. 1992-394

David and Murna Kalms v. Commissioner.

United States Tax Court.

Filed July 15, 1992.

Attorney(s) appearing for the Case

David Kalms, pro se. Sherri Munnerlyn, for the respondent.

Memorandum Opinion

NAMEROFF, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3)1 and Rules 180-182. Respondent determined, by notice of deficiency dated April 1, 1991, a deficiency in petitioners' Federal income tax of $1,008 for the taxable year 1989. Respondent also determined an addition to tax under section 6662 in the amount of $201.60, which she has now conceded. The issue for decision...

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