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MURPHY v. COMMISSIONER

Docket No. 15427-86.

92 T.C. 12 (1989)

MARTHA P. MURPHY AND LANDRY MURPHY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 10, 1989.

Attorney(s) appearing for the Case

Martha P. Murphy and Landry Murphy, pro se.

Joseph Ineich, for the respondent.

JACOBS, Judge:

Respondent determined a deficiency in the amount of $1,077 in petitioners' 1982 Federal income taxes.

The sole remaining issue1 for determination concerns the reporting of interest paid on a loan, the proceeds of which were invested in a high-rate money market certificate which was continually renewed from 1980 through 1982. Petitioners contend that they may reduce...

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