PROUSE v. COMMISSIONER

Docket No. 5570-93.

68 T.C.M. 1205 (1994)

T.C. Memo. 1994-565

Donald G. and Olivia A. Prouse v. Commissioner.

United States Tax Court.

Filed November 10, 1994.


Attorney(s) appearing for the Case

Donald G. and Olivia A. Prouse, pro sese. Victor A. Ramirez, for the respondent.


Memorandum Opinion

DINAN, Special Trial Judge:

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

Respondent determined deficiencies in petitioners' Federal income taxes for the years 1989 and 1990 of $4,513.93 and $791, respectively.

Some of the facts have been stipulated and are so found. The stipulations of fact and attached exhibits are incorporated herein by...

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