MAKI v. COMMISSIONER

Docket No. 3797-95.

71 T.C.M. 2933 (1996)

T.C. Memo. 1996-209

Roger G. and Lilianne J.G. Maki v. Commissioner.

United States Tax Court.

Filed April 30, 1996.


Attorney(s) appearing for the Case

Roger G. and Lilianne J.G. Maki, pro sese. Keith G. Medleau, for the respondent.


MEMORANDUM OPINION

DINAN, 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' 1991 Federal income tax in the amount of $882 and an accuracy-related penalty pursuant to section 6662(a) in the amount of $176.

The issues for decision are: (1) Whether $3,150 of Social Security disability benefits...

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