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SPEAR v. COMMISSIONER

Docket No. 41929-86.

55 T.C.M. 291 (1988)

T.C. Memo. 1988-90

Robert and Karen Spear v. Commissioner.

United States Tax Court.

Filed March 1, 1988.

Attorney(s) appearing for the Case

David Reeves, for the petitioners. Kenneth A. Burns, for the respondent.

Memorandum Findings of Fact and Opinion

GOLDBERG, Special Trial Judge:

This case1 was heard pursuant to the provisions of section 7443A(b)(3) of the Internal Revenue Code of 1986, and Rule 180 et seq.2

Respondent determined a deficiency of $2,596 in petitioners' 1983 Federal income tax. Respondent also determined that petitioners were liable for additions to tax pursuant to section 6653(a...

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