Albert v. Commissioner

STEVEN L. ALBERT and JOYCE E. ALBERT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Albert v. Commissioner

Docket No. 5881-85.

United States Tax Court

T.C. Memo 1986-276; 1986 Tax Ct. Memo LEXIS 337; 51 T.C.M. (CCH) 1371; T.C.M. (RIA) 86276;

July 3, 1986.

Steven L. and Joyce E. Albert, pro se.

Dean H. Wakayama, for the respondent.

COUVILLION

MEMORANDUM FINDINGS OF FACT AND OPINION

COUVILLION, Special Trial Judge: This case was assigned pursuant to the provisions of section 7456(d) of the Code 1 and Rule 180.

Respondent determined deficiencies in petitioners' Federal income tax for the…