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NEU-KRAEMER v. COMMISSIONER

Docket No. 40388-84.

52 T.C.M. 363 (1986)

T.C. Memo. 1986-412

Linda Neu-Kraemer v. Commissioner.

United States Tax Court.

Filed September 3, 1986.

Attorney(s) appearing for the Case

Patience D. Roggensack, for the petitioner. James M. Klein, for the respondent.

Memorandum Opinion

PANUTHOS, Special Trial Judge:

This case was heard pursuant to the provisions of section 7456(d) of the Internal Revenue Code of 1954 and Rules 180, 181 and 182 of the Tax Court Rules of Practice and Procedure.1

In his notice of deficiency, dated September 13, 1984, respondent determined deficiencies in petitioner's Federal income taxes for the taxable years 1980 and 1981 in the amounts of $4,562 and...

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