T.C. Memo. 1997-488
UNITED STATES TAX COURT
OCTAVIO AND FELICITAS OLVERA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23237-96. Filed October 29, 1997.
Octavio Olvera, pro se.
Joseph T. Ferrick, for respondent.
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant
to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent
determined deficiencies in petitioners' Federal income taxes for
1993 and 1994 in the respective amounts of $498 and $1,261.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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