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MUNROE v. COMMISSIONER

Docket No. 2236-90.

61 T.C.M. 1797 (1991)

T.C. Memo. 1991-48

Robert A. Munroe and Geraldine Munroe v. Commissioner.

United States Tax Court.

Filed February 7, 1991.

Attorney(s) appearing for the Case

Robert A. Munroe, pro se. Cathleen A. Jones, for the respondent.

Memorandum Opinion

COUVILLION, Special Trial Judge:

The petition in this case was filed pursuant to section 7463.1 At trial, petitioners moved, under Rule 172(c), that the case be considered pursuant to section 7443A(b)(3) and Rule 180 et seq. The motion was granted. Subsequent to trial, respondent filed an answer of general denial.

In two notices of deficiency, respondent...

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