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JANSONS v. COMMISSIONER

Docket No. 22394-87.

58 T.C.M. 1327 (1990)

T.C. Memo. 1990-54

Fred I. Jansons and Mara Jansons v. Commissioner.

United States Tax Court.

Filed February 7, 1990.

Attorney(s) appearing for the Case

Catherine R. Chastanet, for the respondent.

Memorandum Opinion

COLVIN, Judge:

This matter is before the Court on respondent's Motion for Summary Judgment under Rule 121.1

Respondent determined a deficiency in petitioners' income tax for 1980 in the amount of $6,883.22, and an addition to tax pursuant to section 6653(b) in the amount of $3,441.61.

Petitioners resided in New York, New York, at the time they filed their petition in this case.

On June...

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