Wolpaw v. Commissioner

DANIEL R. AND THERESA M. WOLPAW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Wolpaw v. Commissioner

Docket No. 20654-91

United States Tax Court

T.C. Memo 1993-322; 1993 Tax Ct. Memo LEXIS 321; 66 T.C.M. (CCH) 177;

July 20, 1993, Filed

Decision will be entered for respondent.

For petitioners: Frederick N. Widen.

For respondent: J. Scott Broome.

COUVILLION

COUVILLION

MEMORANDUM OPINION

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

Respondent determined deficiencies in Federal income taxes of $ 4,815.55 and $ 1,984.98,…