Juister v. Commissioner of Internal Revenue

BEFORE: ENGEL, Chief Circuit Judge; KRUPANSKY and BOGGS, Circuit Judges. Per Curiam. Petitioners-Appellants, Milton H. and E. Ann Juister (Juisters), have appealed the decision of the United States Tax Court affirming an assessment of the Respondent-Appellee, Commissioner of Internal Revenue (Commissioner) for a federal income tax deficiency for the year 1982 in the amount of $2,625, which resulted from the appellants' failure to report a $5,999.18 prepayment reduction of the outstanding balance due on their residential mortgage.