Borntreger v. Commissioner

MOSES M. AND SHIRLEY M. BORNTREGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Borntreger v. Commissioner

Docket No. 9059-87.

United States Tax Court

T.C. Memo 1988-101; 1988 Tax Ct. Memo LEXIS 127; 55 T.C.M. (CCH) 359; T.C.M. (RIA) 88101;

March 7, 1988.

Moses M. and Shirley M. Borntreger, pro se.

Joyce Sugawara, for the respondent.

NAMEROFF

MEMORANDUM FINDINGS OF FACT AND OPINION

NAMEROFF, Special Trial Judge: This case heard pursuant to provisions of section 7456(d) of the Code (redesignated as section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat.…