ELBAUM v. COMMISSIONER

Docket No. 15334-93.

68 T.C.M. 638 (1994)

T.C. Memo. 1994-439

Saul Elbaum and Rose Elbaum v. Commissioner.

United States Tax Court.

Filed August 29, 1994.


Attorney(s) appearing for the Case

Saul Elbaum and Rose Elbaum, pro se. Aretha Jones, for the respondent.


Memorandum Opinion

LARO, Judge:

Saul Elbaum and Rose Elbaum petitioned the Court for a redetermination of respondent's determination of deficiencies of $2,070 and $2,719 in their Federal income tax for 1989 and 1990, respectively.1 The case was submitted to the Court fully stipulated. See Rule 122(a). Rule references are to the Tax Court Rules of Practice and Procedure. Unless otherwise indicated, section references are to the...

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