T.C. Memo. 1996-36
UNITED STATES TAX COURT
ORVIL M. WEDDEL AND KAREN L. WEDDEL, Petitioners v. COMMISSIONER
OF INTERNAL REVENUE, Respondent
Docket No. 18187-92. Filed January 30, 1996.
Robert D. Forrester, for petitioners.
Douglas R. Fortney, for respondent.
MEMORANDUM OPINION
WRIGHT, Judge: Respondent determined a deficiency in
petitioners’ Federal income tax for taxable year 1988 in the
amount of $21,486.55.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year at issue, and
all Rule references are to the Tax Court Rules of Practice and
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