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HAMM v. COMMISSIONER

Docket No. 2400-96.

74 T.C.M. 279 (1997)

T.C. Memo. 1997-358

Joyce M. and Thomas J. Hamm v. Commissioner.

United States Tax Court.

Filed August 5, 1997.

Attorney(s) appearing for the Case

Joyce M. Hamm and Thomas J. Hamm, pro sese. Amy A. Campbell, for the respondent.

MEMORANDUM OPINION

WELLS, Judge:

This case is before the Court on respondent's motion for summary judgment pursuant to Rule 121(a).1

Respondent determined a deficiency in petitioners' 1992 Federal income tax in the amount of $21,714.06 and an addition to tax pursuant to section 6651(a)(1) in the amount of $92.61.

In support of respondent's motion for summary judgment, respondent filed an affidavit along with exhibits...

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