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GILLIAM v. COMMISSIONER

Docket No. 6690-84.

51 T.C.M. 567 (1986)

T.C. Memo. 1986-90

Owen Gilliam III and Mary L. Gilliam v. Commissioner.

United States Tax Court.

Filed March 5, 1986.

Attorney(s) appearing for the Case

Owen Gilliam III and Mary L. Gilliam, pro se, Los Angeles, Calif. Marilyn Devin, for the respondent.

Memorandum Findings of Fact and Opinion

AARONS, Special Trial Judge:

This case was heard pursuant to section 7456(d)(3) of the Internal Revenue Code and Rules 180, 181 and 182 of the Tax Court's Rules of Practice and Procedure.1

Respondent determined a deficiency in petitioners' Federal income tax for the year 1980 in the amount of $5,947, with additions to tax under sections...

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