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MUHSIN v. COMMISSIONER

Docket No. 22803-97.

78 T.C.M. 4 (1999)

T.C. Memo. 1999-215

A. Muhsin and B. Jackson Muhsin v. Commissioner.

United States Tax Court.

Filed July 1, 1999.

Attorney(s) appearing for the Case

A. Muhsin, pro se. Ruth Spadaro, for the respondent.

MEMORANDUM OPINION

PANUTHOS, Chief Special Trial Judge:

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

Respondent determined a deficiency in petitioners' 1995 Federal income tax in the amount of $3,272 and an accuracy-related penalty under section 6662(a) for negligence or intentional disregard of rules or regulations in the amount of ...

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