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HILL v. COMMISSIONER

Docket No. 39777-84.

51 T.C.M. 1157 (1986)

T.C. Memo. 1986-234

Carolyn A. and Oakley B. Hill v. Commissioner.

United States Tax Court.

Filed June 9, 1986.

Attorney(s) appearing for the Case

Oakley B. Hill, pro se, Crossville, Tenn. Howard P. Levine, for the respondent.

Memorandum Opinion

GUSSIS, Special Trial Judge:

This case was assigned to Special Trial Judge James M. Gussis pursuant to section 7456(d)(3) of the Internal Revenue Code of 1954 and Rules 180, 181, and 182 of the Tax Court Rules of Practice and Procedure.1

Respondent determined a deficiency in petitioners' Federal income tax for 1981 in the amount of $2,229. Petitioners have...

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