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CHIPLE v. COMMISSIONER

Docket No. 37309-84.

51 T.C.M. 671 (1986)

T.C. Memo. 1986-114

Michael Anthony and Cynthia M. Chiple v. Commissioner.

United States Tax Court.

Filed March 24, 1986.

Attorney(s) appearing for the Case

Michael A. and Cynthia M. Chiple, pro se, Wadsworth, Ohio. Steven M. Walk, for the respondent.

Memorandum Opinion

WILLIAMS, Judge:

This case is before the Court on respondent's motion for summary judgment pursuant to Rule 121.1 There are no genuine issues of material fact and summary judgment is appropriate.

The Commissioner determined a deficiency in petitioners' Federal income taxes for the taxable year 1981 of $2,924.42. The sole issue which we must determine is whether...

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