CLANTON v. COMMISSIONER

Docket No. 13602-93.

70 T.C.M. 534 (1995)

T.C. Memo. 1995-416

Donald M. Clanton and Elizabeth A. Clanton v. Commissioner.

United States Tax Court.

Filed August 24, 1995.


Attorney(s) appearing for the Case

George W. Connelly, Jr., for the petitioners. Kendall Garbis, for the respondent.


MEMORANDUM OPINION

GOLDBERG, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181 and 182.1 Respondent determined deficiencies in petitioners' Federal income taxes for the taxable years 1989 and 1990 in the respective amounts of $957.55 and $990.40.

Donald M. Clanton participated in the transactions at issue and he will be referred to herein as petitioner. The issues for decision...

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