JAFFE v. COMMISSIONER

Docket Nos. 24780-97, 2220-98.

77 T.C.M. 2167 (1999)

T.C. Memo. 1999-196

Irv C. Jaffe v. Commissioner. Arlene K. Jaffe v. Commissioner.

United States Tax Court.

Filed June 17, 1999.


Attorney(s) appearing for the Case

Irv C. Jaffe, pro se. Arlene K. Jaffe, pro se. George D. Curran, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

COUVILLION, Special Trial Judge:

These consolidated cases were heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined a deficiency of $2,775 in the 1994 Federal income tax of petitioner Irv C. Jaffe (Mr. Jaffe) and a deficiency of $3,431 in the 1994 Federal income tax of petitioner Arlene K. Jaffe (Ms. Jaffe). In an answer to Mr. Jaffe's petition...

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