Leonard Charles and Kaye Layne Ekman - Page 1

                                 T.C. Memo. 1997-318                                  

                               UNITED STATES TAX COURT                                

                LEONARD CHARLES AND KAYE LAYNE EKMAN, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1920-95.               Filed July 9, 1997.                  

               Paul Croushore, for petitioners.                                       
               James W. Ruger, for respondent.                                        

                                 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 a deficiency of $2,925 in petitioners'           
          Federal income tax for 1991.  The issues for decision are:                  

               1    Unless otherwise indicated, section references are to             
          the Internal Revenue Code in effect for the year at issue.  All             
          Rule references are to the Tax Court Rules of Practice and                  

Page:   1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011