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ROBERTS v. COMMISSIONER

Docket No. 467-97.

75 T.C.M. 2273 (1998)

T.C. Memo. 1998-172

Richard S. and Bernice F. Roberts v. Commissioner.

United States Tax Court.

Filed May 11, 1998.

Attorney(s) appearing for the Case

Richard S. Roberts, pro se. Bradley T. Stanek, for the respondent.

MEMORANDUM OPINION

NAMEROFF, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined a deficiency in petitioners' 1994 Federal income tax in the amount of $3,451. This case was submitted fully stipulated, and the sole issue to be decided is whether petitioners are taxable on any amount of Social Security benefits received in 1994. Petitioners...

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