Gurta v. Commissioner

DANIEL J. and LORRAINE A. GURTA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Gurta v. Commissioner

Docket No. 40357-84.

United States Tax Court

T.C. Memo 1987-194; 1987 Tax Ct. Memo LEXIS 192; 53 T.C.M. (CCH) 596; T.C.M. (RIA) 87194;

April 13, 1987.

Daniel J. Gurta and Lorraine A. Gurta, pro sese.

Karen J. Goheen, for the respondent.

GOFFE

MEMORANDUM OPINION

GOFFE, Judge: The Commissioner determined a deficiency in petitioners' Federal income tax for the taxable year 1981 in the amount of $854.37. The sole issue for decision is whether petitioners are entitled to a residential energy…