ROSE v. COMMISSIONER

Docket No. 16408-93.

69 T.C.M. 1914 (1995)

T.C. Memo. 1995-75

Ray V. and Marjorie L. Rose v. Commissioner.

United States Tax Court.

Filed February 16, 1995.


Attorney(s) appearing for the Case

Kevin O. O'Brien, 5733 Central Ave., Boulder, Colo., for the petitioners. Timothy P. Brynteson, for the respondent.


Memorandum Opinion

PANUTHOS, Chief 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 petitioners' 1990 Federal income tax in the amount of $1,136 and an addition to tax under section 6651(a)(1) in the amount of $632. Petitioners conceded the section 6651(a)(1) addition to tax. The remaining issue is whether petitioners...

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