WEBB v. COMMISSIONER

Docket No. 16380-93.

70 T.C.M. 957 (1995)

T.C. Memo. 1995-486

Mark R. and Diane R. Webb v. Commissioner.

United States Tax Court.

Filed October 10, 1995.


Attorney(s) appearing for the Case

Michelle Turpin, Salt Lake City, Utah, for the petitioners. James B. Ausenbaugh, for the respondent.


MEMORANDUM OPINION

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined a deficiency in Federal income tax of $2,044 and an addition to tax under section 6651(a)(1) in the amount of $2,885 with respect to petitioners' 1989 tax year.

Petitioners conceded all the adjustments in the...

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