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KNOTT v. COMMISSIONER

Docket No. 5958-89.

62 T.C.M. 287 (1991)

T.C. Memo. 1991-352

Everette D. and Frieda M. Knott v. Commissioner.

United States Tax Court.

Filed July 31, 1991.

Attorney(s) appearing for the Case

Everette D. and Frieda M. Knott, pro se. Deborah C. Stanley, for the respondent.

Memorandum Opinion

DINAN, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182.1

Respondent determined a deficiency of $2,844.00 in petitioners' Federal income tax for the taxable year 1986.

Petitioners resided in King George, Virginia, at the time they filed their petition.

For convenience, the findings of fact and opinion have been combined...

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