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GRANT v. COMMISSIONER

Docket No. 22193-93.

69 T.C.M. 1716 (1995)

T.C. Memo. 1995-29

David L. and Fagale D. Grant v. Commissioner.

United States Tax Court.

Filed January 24, 1995.

Attorney(s) appearing for the Case

William B. Sellers, P.O. Drawer 4540, Montgomery, Ala., for the petitioners. Horace Crump, 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 a deficiency of $2,340 in petitioners' Federal income tax for 1990. Petitioners conceded one adjustment in the notice of deficiency — their failure to report $84 interest income on their 1990 Federal income tax return. The sole issue for decision is whether...

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