T.C. Memo. 1996-43
UNITED STATES TAX COURT
CRAIG E. AND DEBBIE A. BROWN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6830-94. Filed February 6, 1996.
Craig E. and Debbie A. Brown, pro se.
Andrew Lee, 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' 1989
Federal income tax return in the amount of $5,073, plus an
accuracy-related penalty under section 6662(a) in the amount of
$1,014.
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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