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WATT v. COMMISSIONER

Docket No. 15457-84.

51 T.C.M. 293 (1986)

T.C. Memo. 1986-22

Edward J. Watt and Wilda M. Watt, Deceased v. Commissioner.

United States Tax Court.

Filed January 16, 1986.

Attorney(s) appearing for the Case

Edward J. Watt, pro se, Torrance, Calif. Michael Kevin Phalin, for the respondent.

Memorandum Opinion

AARONS, Special Trial Judge:

This case was assigned to Special Trial Judge Aarons pursuant to section 7456(d)(3) of the Internal Revenue Code and Rules 180, 181 and 182 of this Court's Rules of Practice and Procedure.1

In a notice of deficiency dated March 5, 1984, respondent determined a deficiency in petitioners' Federal income tax for 1976 in the amount of $3,323, together with additions to tax under...

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