T.C. Memo. 1995-553
UNITED STATES TAX COURT
GARY M. AND TRUDY J. WEICHLEIN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 26374-93. Filed November 21, 1995.
Murray H. Falk, for petitioners.
Linas N. Udrys, for respondent.
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3) and Rules 180, 181, and
182.1 Respondent determined a deficiency in petitioners' 1990
Federal income tax in the amount of $6,753, plus an accuracy-
related penalty under section 6662(a) in the amount of $1,351.
1 All section references are to the Internal Revenue Code
in effect for the year at issue. All Rule references are to the
Tax Court Rules of Practice and Procedure.
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