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.Page: 1 2 3 4 5 6 7 8 9 10 Next
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