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HAYNES v. COMMISSIONER

Docket No. 25887-84.

64 T.C.M. 648 (1992)

T.C. Memo. 1992-507

Tom M. Haynes and Ernestina A. Haynes v. Commissioner.

United States Tax Court.

Filed September 3, 1992.

Attorney(s) appearing for the Case

Declan J. O'Donnell, 6841 S. Yosemite St., Englewood, Colo., for the petitioners. Randall L. Preheim, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge.

This matter is before the Court on petitioners' motion for summary judgment filed pursuant to Rule 121.1 Respondent determined a deficiency in Federal income tax against Tom M. and Ernestina A. Haynes (petitioners) for the taxable year ending December 31, 1980, in the amount of $16,492.29.

A notice of deficiency was mailed to petitioners on April 20, 1984. Petitioners...

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