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KELLY v. COMMISSIONER

Docket No. 21641-96.

76 T.C.M. 135 (1998)

T.C. Memo. 1998-266

Tom and Brenda Kelly v. Commissioner.

United States Tax Court.

Filed July 21, 1998.

Attorney(s) appearing for the Case

Tom Kelly, pro se. Thomas C. Pliske, for the respondent.

MEMORANDUM OPINION

DINAN, 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' Federal income tax for 1993 in the amount of $2,954 and an accuracy-related penalty pursuant to section 6662(a) in the amount of $591.

After concessions by the parties,2 the issue remaining...

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