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LEHMAN v. COMMISSIONER

Docket No. 10034-85.

53 T.C.M. 429 (1987)

T.C. Memo. 1987-158

Herbert S. and Arlene S. Lehman v. Commissioner.

United States Tax Court.

Filed March 24, 1987.

Attorney(s) appearing for the Case

James B. Lewis, for the petitioners. Cheryl J. Choy-Weller, for the respondent.

Memorandum Findings of Fact and Opinion

GUSSIS, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7456(d)(3) (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 a deficiency in petitioners' Federal income tax for 1981 in the amount of $8,320. The issue is whether a corporate...

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