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JONES v. COMMISSIONER

Docket No. 12660-93.

68 T.C.M. 982 (1994)

T.C. Memo. 1994-525

John Bryan Jones and Carol Jones v. Commissioner.

United States Tax Court.

Filed October 18, 1994.

Attorney(s) appearing for the Case

John Bryan Jones and Carol Jones, pro se. James P. Thurston, for the respondent.

Memorandum Opinion

POWELL, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

By notice of deficiency issued on March 26, 1993, respondent determined a deficiency in petitioners' 1989 Federal income tax in the amount of $6,250. Petitioners, residents of Half Moon Bay, California, filed a timely petition in this Court.

The issue is whether petitioners...

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