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HART v. COMMISSIONER

Docket No. 12752-93.

69 T.C.M. 1822 (1995)

T.C. Memo. 1995-55

William B. and Susan M. Hart v. Commissioner.

United States Tax Court.

Filed February 1, 1995.

Attorney(s) appearing for the Case

Audrey J. Orlando, 2298 Sunrise Dr., San Jose, Calif., for the petitioners. Allan D. Hill, 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 April 7, 1993, respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1990 in the amount of $2,085 and additions to tax under sections 6651 and 6662(a) in the amounts of $149.60 and $417.33, respectively. Petitioners...

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