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UPHUS v. COMMISSIONER

Docket Nos. 4281-93, 4493-93.

67 T.C.M. 2229 (1994)

T.C. Memo. 1994-71

Brian Uphus and Pamela Uphus v. Commissioner. Roger W. Walker and Lois J. Walker v. Commissioner.

United States Tax Court.

Filed February 23, 1994.

Attorney(s) appearing for the Case

Thomas Copeland, for the petitioners. Jack Forsberg, for the respondent.

Memorandum Opinion

DINAN, Special Trial Judge:

These cases were heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 After trial, these cases were consolidated for briefing and opinion.

Respondent determined a deficiency in petitioners Brian and Pamela Uphus' Federal income tax for the year 1989 in the amount of $321.

Respondent...

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