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LIPSON v. COMMISSIONER

Docket No. 6909-81.

50 T.C.M. 692 (1985)

T.C. Memo. 1985-409

Marvin Lipson and Rose C. Lipson v. Commissioner.

United States Tax Court.

Filed August 12, 1985.

Attorney(s) appearing for the Case

Rose C. Lipson, pro se. Frank J. Emmons, for the respondent.

Memorandum Opinion

GALLOWAY, Special Trial Judge:

This case was assigned to Special Trial Judge Lee M. Galloway for consideration and ruling pursuant to the provisions of section 7456(c) and (d).1

Respondent determined a deficiency of $5,852.08 in petitioners' 1979 Federal income tax. The issue for decision is whether Rose C. Lipson (hereinafter sometimes called petitioner...

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