T.C. Memo. 1996-224
UNITED STATES TAX COURT
RICHARD L. AND MARJORIE A. FREESE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 26363-93. Filed May 16, 1996.
Richard L. Freese, pro se.
Joanne B. Minsky, 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
1990 in the amount of $793. The sole issue for decision is
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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