T.C. Memo. 1996-367
UNITED STATES TAX COURT
FERDINAND DECAPRIO AND CLAIRE DECAPRIO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7796-94. Filed August 12, 1996.
Ferdinand DeCaprio, pro se.
Kevin M. Flynn, for petitioner Claire DeCaprio.
Tracy A. Murphy, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: This case is before the Court on respon-
dent's motion under Rule 123(a)1 that petitioner Ferdinand
1 All Rule references are to the Tax Court Rules of Practice and
Procedure. All section references are to the Internal Revenue
Code in effect for the years at issue.
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