T.C. Memo. 1996-430
UNITED STATES TAX COURT
GEORGE W. AND MARGARET L. GAGNON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8834-95. Filed September 24, 1996.
George W. Gagnon, pro se.
Christal W. Hillstead, for respondent.
MEMORANDUM OPINION
POWELL, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3) and Rules 180, 181, and
182.1
By notice of deficiency dated March 16, 1995, respondent
determined deficiencies in petitioners' Federal income taxes for
the taxable years 1991, 1992, and 1993 in the respective amounts
1 Unless otherwise indicated, section references are to
the Internal Revenue Code in effect for the years in issue. Rule
references are to the Tax Court Rules of Practice and Procedure.
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