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TORUNO v. COMMISSIONER

Docket No. 11018-81.

55 T.C.M. 296 (1988)

T.C. Memo. 1988-92

Agustin Toruno and Angela Toruno v. Commissioner.

United States Tax Court.

Filed March 1, 1988.

Attorney(s) appearing for the Case

Agustin and Angela Toruno, pro se. Linda J. Wise, for the respondent.

Memorandum Opinion

COUVILLION, Special Trial Judge:

This case was considered pursuant to the provisions of 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 deficiencies in petitioners' Federal income taxes in the amounts of $31,099 and $25,145, respectively, for 1977 and 1978. Before the Court is...

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