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ALBERT v. COMMISSIONER

Docket No. 5881-85.

51 T.C.M. 1371 (1986)

T.C. Memo. 1986-276

Steven L. Albert and Joyce E. Albert v. Commissioner.

United States Tax Court.

Filed July 3, 1986.

Attorney(s) appearing for the Case

Steven L. and Joyce E. Albert, pro se. Dean H. Wakayama, for the respondent.

Memorandum Findings of Fact and Opinion

COUVILLION, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7456(d) of the Code1 and Rule 180.

Respondent determined deficiencies in petitioners' Federal income tax for the years 1981 and 1982 in the amounts of $1,242 and $1,280, respectively; and an addition to the tax for the year 1982 in the amount...

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