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MACKLEM v. COMMISSIONER

Docket No. 5531-91.

65 T.C.M. 2852 (1993)

T.C. Memo. 1993-245

F. Sutherland Macklem and Elva Macklem v. Commissioner.

United States Tax Court.

Filed June 1, 1993.

Attorney(s) appearing for the Case

F. Sutherland Macklem, pro se.1 John Aletta, for the respondent.

Memorandum Opinion

WOLFE, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.2

Respondent determined a deficiency of $632 in petitioners' Federal income tax for 1988 and an addition to tax for that year under section 6653(a)(1) in the amount of $32. The issues for decision are: (1) Whether petitioners failed to include in gross income dividend income...

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