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BAKER v. COMMISSIONER

Docket No. 12100-88.

60 T.C.M. 1443 (1990)

T.C. Memo. 1990-635

George H. Baker, Sr., and Bessie J. Baker v. Commissioner.

United States Tax Court.

Filed December 18, 1990.

Attorney(s) appearing for the Case

George H. Baker, Sr., pro se. John W. Duncan, Terry W. Vincent, and Jeff P. Ehrlich, for the respondent.

Memorandum Opinion

HALPERN, Judge:*

By the notice of deficiency dated February 29, 1988, respondent determined a deficiency in petitioners' Federal income tax for calendar year 1984 in the amount of $39,816,1 together with additions to tax under section 6653(a)(1) and (2)2 This case presents two questions: First, whether the net capital gain deduction claimed by petitioners...

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