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NIETO v. COMMISSIONER

Docket Nos. 15864-90, 18162-90, 9090-91.

63 T.C.M. 3050 (1992)

T.C. Memo. 1992-296

Rudolfo A. and Jacalyn Lee Nieto, et al. v. Commissioner.

United States Tax Court.

Filed May 19, 1992.

Attorney(s) appearing for the Case

Rudolfo A. and Jacalyn Lee Nieto, pro sese in Docket No. 15864-90. Phillip Louis Johnston, pro se in Docket No. 18162-90. Phillip Louis and Laura L. Johnston, pro sese in Docket No. 9090-91. Bruce E. Gardner, for the respondent.

Memorandum Findings of Fact and Opinion

PATE, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182.2

Respondent determined: (1) A deficiency in Rudolfo A. and Jacalyn Lee Nieto's 1987 Federal income tax of $570; (2) a deficiency in Phillip Louis Johnston's 1987 Federal income tax of $1,165, and an addition to tax for negligence of $58, plus 50 percent of...

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