NEIMAN v. COMMISSIONER

Docket No. 27103-93.

71 T.C.M. 2376 (1996)

T.C. Memo. 1996-115

Norma Neiman v. Commissioner.

United States Tax Court.

Filed March 11, 1996.


Attorney(s) appearing for the Case

James C. Neiman (specially recognized),1 for the petitioner. Matthew J. Fritz, for the respondent.


MEMORANDUM OPINION

PANUTHOS, Chief Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.2

Respondent determined a deficiency in the amount of $1,522 in petitioner's Federal income tax for the taxable year 1990.3 The issues for decision are:

1. Whether petitioner and her husband, Jacob B. Neiman, failed to report income...

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