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MICHAEL v. COMMISSIONER

Docket No. 8282-98.

78 T.C.M. 525 (1999)

T.C. Memo. 1999-331

Michael R. and Sheila Olsen v. Commissioner.

United States Tax Court.

Filed October 1, 1999.

Attorney(s) appearing for the Case

Michael and Sheila Olsen, pro sese. Daniel J. Parent, for the respondent.

MEMORANDUM OPINION

WOLFE, Special Trial Judge:

Respondent determined a deficiency in petitioners' Federal income tax in the amount of $600 for the taxable year 1996.

This matter is before the Court on respondent's motion for entry of decision. On April 22, 1999, this case was recalled for trial in San Francisco, California. After the execution of a stipulation of facts and several hours of testimony by petitioner Sheila Olsen, the Court called a...

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