Buchbinder v. Commissioner

BRUCE AND ELAINE BUCHBINDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Buchbinder v. Commissioner

Docket No. 8927-92

United States Tax Court

T.C. Memo 1994-7; 1994 Tax Ct. Memo LEXIS 11; 67 T.C.M. (CCH) 1934; 73 A.F.T.R.2d (RIA) 420;

January 10, 1994, Filed

Decision will be entered for respondent.

Bruce and Elaine Buchbinder, pro se.

For respondent: James P. Thurston

DINAN

DINAN

MEMORANDUM OPINION

DINAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1

Respondent determined that petitioners are liable for an…