James Stewart and Mary Ann Lanphere - Page 1

                                         T.C. Memo. 1996-40                                               

                                      UNITED STATES TAX COURT                                             

                     JAMES STEWART AND MARY ANN LANPHERE, Petitioners v.                                  
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                     

                  Docket No. 2981-94.           Filed February 5, 1996.                                   

                  James Stewart Lanphere and Mary Ann Lanphere, pro sese.                                 
                  Mathew I. Root, for respondent.                                                         

                                         MEMORANDUM OPINION                                               
                  PAJAK, Special Trial Judge:  This case was heard pursuant to                            
            section 7443A(b)(3) of the Code and Rules 180, 181, and 182.                                  
            Unless otherwise indicated, all section numbers refer to the                                  
            Internal Revenue Code for the taxable year in issue, and all Rule                             
            numbers refer to the Tax Court Rules of Practice and Procedure.                               
                  Respondent determined a deficiency of $802 in petitioners'                              
            1990 Federal income tax.  The Court must decide whether payments                              

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