T.C. Memo. 1997-202
UNITED STATES TAX COURT
NEIL S. AND RITA E. HARDIN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4260-95. Filed May 5, 1997.
Allan C. Miles, for petitioners.
Margaret A. Martin, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined a deficiency of $56,212
in petitioners' 1992 Federal income tax.
Unless otherwise indicated, all section references are to
the Internal Revenue Code as in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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