Docket No. 8354-94.

72 T.C.M. 367 (1996)

T.C. Memo. 1996-370

Michael and Michelle Rough v. Commissioner.

United States Tax Court.

Filed August 12, 1996.

Attorney(s) appearing for the Case

Michael Rough, pro se. Gregory M. Hahn, for the respondent.


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 $1,283.

After concessions2, the issues for decision are: (1) Whether petitioners underreported their income for 1991; and (2) whether respondent...

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