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FISHER v. COMMISSIONER

Docket No. 12808-85.

53 T.C.M. 128 (1987)

T.C. Memo. 1987-88

Ronald E. and Jerri L. Fisher v. Commissioner.

United States Tax Court.

Filed February 12, 1987.

Attorney(s) appearing for the Case

Ronald E. and Jerri L. Fisher, pro se. Alan Levine, for the respondent.

Memorandum Opinion

PANUTHOS, Special Trial Judge:

The proceedings in this case were conducted pursuant to section 7456(d)(3) of the Code (redesignated as section 7443A(b)(3) by section 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rules 180, 181, and 182.1

Respondent determined deficiencies in petitioners' Federal income taxes for the years 1981 and 1982 in the amounts of $4,398.80 and $2,754...

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