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BAUMANN v. COMMISSIONER

Docket No. 519-94.

70 T.C.M. 61 (1995)

T.C. Memo. 1995-313

Jeffrey W. Baumann and Jean M. Gilson Baumann v. Commissioner.

United States Tax Court.

Filed July 18, 1995.

Attorney(s) appearing for the Case

Jeffrey W. Baumann and Jean M. Gilson Baumann, pro sese. Gail K. Gibson, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

ARMEN, Special Trial Judge:

This case was assigned 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 taxable year 1990 in the amount of $1,143.

The principal issue for decision is whether petitioners are entitled to...

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