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MOORE v. COMMISSIONER

Docket No. 3277-93.

68 T.C.M. 909 (1994)

T.C. Memo. 1994-503

John L. and Diana J. Moore v. Commissioner.

United States Tax Court.

Filed October 11, 1994.

Attorney(s) appearing for the Case

John L. Moore, pro se. Michael Lackner, for the respondent.

Memorandum Opinion

NAMEROFF, 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 a deficiency in petitioners' Federal income tax for 1989 in the amount of $570, plus a penalty under section 6662(a) in the amount of $114.

The parties filed a stipulation of settled issues on September 30, 1994. The remaining issues for decision are...

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