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TOUPS v. COMMISSIONER

Docket No. 7630-92.

66 T.C.M. 370 (1993)

T.C. Memo. 1993-359

Floyd A. and Joanna R. Toups v. Commissioner.

United States Tax Court.

Filed August 16, 1993.

Attorney(s) appearing for the Case

Floyd A. Toups, pro se. Emile L. Hebert III, for the respondent.

Memorandum Opinion

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined deficiencies of $3,402, $4,738.50, and $4,181 in petitioners' Federal income taxes for 1988, 1989, and 1990, respectively.

The parties have settled all adjustments in the notice of deficiency by stipulation. The sole...

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