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LEONARD v. COMMISSIONER

Docket No. 13795-88.

57 T.C.M. 1275 (1989)

T.C. Memo. 1989-423

Alvin R. and Sandra R. Leonard v. Commissioner.

United States Tax Court.

Filed August 15, 1989.

Attorney(s) appearing for the Case

Alvin R. Leonard, pro se.

Cathleen Jones, for the respondent.

Memorandum Opinion

POWELL, Special Trial Judge.1

By a notice of deficiency dated March 23, 1988, respondent determined a deficiency in petitioners' 1984 income tax liability in the amount of $695, resulting from the inclusion of income of $1,663 from Alvin R. Leonard Professional Corporation (P.C.). Petitioners filed a timely petition. Petitioners resided in Edmond, Oklahoma when they filed their petition.

The facts are...

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