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HEGARTY v. COMMISSIONER

Docket No. 21188-90.

63 T.C.M. 2335 (1992)

T.C. Memo. 1992-143

James J. Hegarty and Deborah R. Hegarty v. Commissioner.

United States Tax Court.

Filed March 10, 1992.

Attorney(s) appearing for the Case

James J. Hegarty, pro se. J. Robert Cuatto, for the respondent.

Memorandum Findings of Fact and Opinion

PANUTHOS, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3).1

In his notice of deficiency dated June 25, 1990, respondent determined a deficiency in petitioners' Federal income tax for 1987 in the amount of $4,244.2 The only issue for decision is the proper method of computing income tax due on a distribution received by petitioners...

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