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McMAINS v. COMMISSIONER

Docket No. 35634-84.

53 T.C.M. 118 (1987)

T.C. Memo. 1987-85

Richard S. McMains and Suzanne L. McMains v. Commissioner.

United States Tax Court.

Filed February 12, 1987.

Attorney(s) appearing for the Case

Richard S. McMains, pro se. Erik Doerring, for the respondent.

Memorandum Findings of Fact and Opinion

WOLFE, Special Trial Judge:

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

Respondent determined a deficiency of $2,476 in petitioners' 1982 Federal income tax. Respondent also determined that petitioners were...

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