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McCALL v. COMMISSIONER

Docket No. 6166-86.

53 T.C.M. 371 (1987)

T.C. Memo. 1987-141

James A. McCall and Holly H. McCall v. Commissioner.

United States Tax Court.

Filed March 16, 1987.

Attorney(s) appearing for the Case

Richard L. Few, Jr., 217 E. Coffee St., Greenville, S.C., for the petitioners. Larry D. Anderson, for the respondent.

Memorandum 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 deficiencies in petitioners' 1982 and 1983 Federal income taxes of $1,615 and $1,969, respectively. After concessions by petitioners the only...

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