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LOUIS v. COMMISSIONER

Docket No. 12647-90.

63 T.C.M. 3098 (1992)

T.C. Memo. 1992-319

Daniel William Louis and Marie Louise Louis v. Commissioner.

United States Tax Court.

Filed June 8, 1992.

Attorney(s) appearing for the Case

Daniel William Louis and Marie Louise Louis, pro se. Michelle K. Loesch, for the respondent.

Memorandum Opinion

GOLDBERG, Special Trial Judge.

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioners' Federal income tax for the year 1986 in the amount of $3,281, as well as additions to tax for negligence in the amounts of $164.05 and 50 percent of the interest on the...

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