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CHAMPY v. COMMISSIONER

Docket Nos. 7883-92, 7884-92.

68 T.C.M. 242 (1994)

T.C. Memo. 1994-355

Rose Champy v. Commissioner. Estate of Sylvia Champy, Deceased, Barbara Daucot, Executrix v. Commissioner.

United States Tax Court.

Filed July 27, 1994.

Attorney(s) appearing for the Case

Nicholas S. Guerrera, for the petitioners. Robert M. Finkel, for the respondent.

Memorandum Opinion

DINAN, 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 petitioner Rose Champy's Federal income tax for the year 1986 in the amount of $1,335 and a deficiency in petitioner Sylvia Champy's Federal income tax for the year 1986 in the amount of $1,336.

Some of the facts have been stipulated...

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