T.C. Memo. 1995-594
UNITED STATES TAX COURT
STEVEN M. AND MICHELE E. GROW, Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20185-94. Filed December 14, 1995.
Steven M. and Michele E. Grow, pro se.
Amy Dyar Seals, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
POWELL, Special Trial Judge: This case was assigned
pursuant to the provisions of section 7443A(b)(3) and Rules 180,
181, and 182.1
Respondent determined a deficiency in petitioners' Federal
income tax for the taxable year 1991 in the amount of $9,957.
1 Section references are to the Internal Revenue Code in effect for the
year in issue, and Rule references are to the Tax Court Rules of Practice and
Procedure.
Page: 1 2 3 4 5 Next
Last modified: May 25, 2011