T.C. Memo. 1995-566
UNITED STATES TAX COURT
WAYNE AND JUNE ELLEN HAIRSTON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 23593-92, 27023-93. Filed November 28, 1995.
Wayne Hairston and June Ellen Hairston, pro sese.
Charles Pillitteri, for respondent.
MEMORANDUM OPINION
ARMEN, Special Trial Judge: These consolidated cases were
heard pursuant to the provisions of section 7443A(b)(3) and Rules
180, 181, and 182.1
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the taxable years in
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