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LAURINS v. COMMISSIONER

Docket No. 11743-79.

45 T.C.M. 1336 (1983)

T.C. Memo. 1983-207

Aleksandrs and Cathie Laurins v. Commissioner.

United States Tax Court.

Filed April 13, 1983.

Attorney(s) appearing for the Case

John H. MacVey, for petitioners. Barry Furman, for respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge Randolph F. Caldwell, Jr., for hearing on respondent's motion for judgment on the pleadings. The Court agrees with and adopts the Special Trial Judge's opinion which is set out hereinbelow.

Opinion of the Special Trial Judge

CALDWELL, Special Trial Judge:

Respondent determined a deficiency of $1,153.50 in petitioners' 1977 income...

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