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WALLS v. COMMISSIONER

Docket No. 6765-94.

70 T.C.M. 596 (1995)

T.C. Memo. 1995-426

James P. and Vicki L. Walls v. Commissioner.

United States Tax Court.

Filed August 30, 1995.

Attorney(s) appearing for the Case

James P. and Vicki L. Walls, pro se. Alan E. Staines, for the respondent.

MEMORANDUM OPINION

POWELL, 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 $615. Petitioners resided in Rescue, California, at the time they filed their petition.

The issues are whether petitioners may claim...

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