Subt v. Commissioner

FREDERICK G. SUBT AND CLAIRE G. SUBT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Subt v. Commissioner

Docket No. 27055-89

United States Tax Court

T.C. Memo 1991-429; 1991 Tax Ct. Memo LEXIS 478; 62 T.C.M. (CCH) 642; T.C.M. (RIA) 91429;

September 3, 1991, Filed

Decision will be entered for the respondent.

Frederick G. and Claire G. Subt, pro se.

Steven B. Bass, for the respondent.

COUVILLION, Special Trial Judge.

COUVILLION

MEMORANDUM OPINION

This case was heard pursuant to section 7443A(b)(3) 1 and Rule 180 et seq.

Respondent determined a deficiency in petitioners' Federal income tax for…