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BEHM v. COMMISSIONER

Docket No. 17539-85.

53 T.C.M. 427 (1987)

T.C. Memo. 1987-157

Michelle M. Behm v. Commissioner.

United States Tax Court.

Filed March 24, 1987.

Attorney(s) appearing for the Case

Lawrence H. Brenman and Clifford J. Shapiro, 30 South Wacker Dr., Chicago, Ill., for the petitioner. Julia M. Dewey, for the respondent.

Memorandum Findings of Fact and Opinion

PAJAK, Special Trial Judge:

The proceedings in this case were conducted pursuant to section 7456(d) (redesignated as section 7443A(b) by section 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rule 180 et seq.1

Respondent determined a deficiency in petitioner's Federal income tax for 1982 in the amount of $2,539.40. After concessions by petitioner, the issues...

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