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HARTLEY v. COMMISSIONER

Docket No. 33248-87.

58 T.C.M. 1152 (1990)

T.C. Memo. 1990-14

Alexander and Josie R. Hartley v. Commissioner.

United States Tax Court.

Filed January 9, 1990.

Attorney(s) appearing for the Case

Mary Nelson Louishomme, for the petitioners. Donald L. Wells, for the respondent.

Memorandum Findings of Fact and Opinion

BUCKLEY, Special Trial Judge:

This case was heard pursuant to section 7443A of the Internal Revenue Code.1 Respondent determined a deficiency in petitioners' joint Federal income tax in the amount of $6,758 for 1984 and additions to tax under section 6653(a)(1) and (a)(2) in the amounts of $338 and 50 percent of the interest due on $6,758, respectively.

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