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SPENCER v. COMMISSIONER

Docket No. 1727-85.

51 T.C.M. 155 (1985)

T.C. Memo. 1985-623

Paul W. Spencer and Verna M. Spencer v. Commissioner.

United States Tax Court.

Filed December 26, 1985.

Attorney(s) appearing for the Case

Paul W. Spencer and Verna M. Spencer, pro se, Morris Plains, N.J. Susan Lewis, for the respondent.

Memorandum Findings of Fact and Opinion

WOLFE, Special Trial Judge:

This case was assigned to Special Trial Judge Norman H. Wolfe pursuant to section 7456,1 Internal Revenue Code of 1954, as amended. Respondent determined the following deficiencies in petitioners' Federal income taxes:

     Year                            Deficiencies

     1978 ............................  $6,648
     1980 .......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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