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FA'ASAMALA v. COMMISSIONER

Docket No. 9220-97.

75 T.C.M. 2137 (1998)

T.C. Memo. 1998-137

Daniel L. Fa'Asamala and Yvette S. Fa'Asamala v. Commissioner.

United States Tax Court.

Filed April 9, 1998.

Attorney(s) appearing for the Case

Daniel L. Fa'Asamala and Yvette S. Fa'Asamala, pro sese. Fred E. Green, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined that, for the taxable year 1995, petitioners had a $10,603 income tax deficiency and a $2,121 accuracy-related penalty under section 6662(a).1 The issues remaining for our consideration are whether petitioners' wages are income to them and whether they are entitled to a deduction or credit for the "marriage penalty".

FINDINGS OF FACT...

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