T.C. Memo. 1996-157
UNITED STATES TAX COURT
GERALD L. AND JOY M. ZEIDLER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 1587-95, 4121-95. Filed March 27, 1996.
Gerald L. and Joy M. Zeidler, pro se.
James M. Klein, for respondent.
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: These consolidated cases
were heard pursuant to section 7443A(b)(3)1 and Rules 180, 181,
and 182.
1
Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the years at issue. All Rule
references are to the Tax Court Rules of Practice and Procedure.
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