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COTNER v. COMMISSIONER

Docket No. 19739-94.

72 T.C.M. 693 (1996)

T.C. Memo. 1996-428

Roger G. Cotner and Marian W. Cotner v. Commissioner.

United States Tax Court.

Filed September 23, 1996.

Attorney(s) appearing for the Case

Roger G. Cotner, pro se and for the petitioner

Marian W. Cotner. James F. Mauro, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CARLUZZO, 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 $900, and an accuracy-related penalty pursuant to section 6662(a) in the amount of $180. With the exception of the section 6662(a) accuracy-related penalty, all...

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