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THOMAS v. COMMISSIONER

Docket No. 31319-86.

56 T.C.M. 532 (1988)

T.C. Memo. 1988-505

Leonard and Faith Thomas v. Commissioner.

United States Tax Court.

Filed October 20, 1988.

Attorney(s) appearing for the Case

Leonard and Faith Thomas, pro se. Stephen R. Doroghazi, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code and Rules 180, 181 and 182.1

Respondent determined a deficiency in petitioners' Federal income tax for 1983 in the amount of $6,245.00 and an addition to tax under section 6651(a)(1) in the amount of $150.20.

Some of the facts were stipulated and they are so found. Petitioners...

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