T.C. Memo. 1995-607
UNITED STATES TAX COURT
BERNARD F. KOCHEVAR, SR. AND MARLENE C. KOCHEVAR,
Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 27054-93. Filed December 26, 1995.
Bernard F. Kochevar, Sr. and Marlene C. Kochevar, pro sese.
Paul Dixon, 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 a deficiency in petitioners' Federal income tax for
the taxable year 1990 in the amount of $6,625, and an addition to
tax under section 6651(a)(1) in the amount of $494.
1 Unless otherwise indicated, all section references are to the Internal
Revenue Code in effect for the year in issue. All Rule references are to the
Tax Court Rules of Practice and Procedure.
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