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WILLIAMS v. COMMISSIONER

Docket No. 25804-85.

53 T.C.M. 1203 (1987)

T.C. Memo. 1987-308

John D. Williams and Suzanne M. Williams v. Commissioner.

United States Tax Court.

Filed June 23, 1987.

Attorney(s) appearing for the Case

John N. Moore, 34200 Solon Rd., Solon, Ohio, for the petitioners. Susan M. Gray, for the respondent.

Memorandum Findings of Fact and Opinion

PATE, Special Trial Judge:

This case was heard pursuant to the provisions of section 7456(d) of the Code (redesignated as sec. 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. 2755) and Rules 180, 181 and 182.1

Respondent determined the following deficiencies in petitioners' Federal income taxes:<...

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