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PRASIL v. COMMISSIONER

Docket No. 3945-02.

85 T.C.M. 1124 (2003)

T.C. Memo. 2003-100

Michael Thomas Prasil and Lori Lynn Prasil v. Commissioner.

United States Tax Court.

Filed April 9, 2003.

Attorney(s) appearing for the Case

Michael Thomas Prasil and Lori Lynn Prasil, pro sese.

Kathryn F. Patterson and Douglas R. Fortney, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

ARMEN, Special Trial Judge:

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

Respondent determined a deficiency in petitioners' (hereinafter referred to individually as Mr. and Mrs. Prasil) Federal income tax for the taxable year 1999 in the amount of $2,183.

After concessions...

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