T.C. Memo. 1996-140
UNITED STATES TAX COURT
OLIN E. GIBSON AND ZORA M. GIBSON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17826-94. Filed March 20, 1996.
Olin E. Gibson, pro se.
John W. Duncan, for respondent.
MEMORANDUM OPINION
DEAN, Special Trial Judge: This case was assigned pursuant
to the provisions of section 7443A(b)(3) and Rules 180, 181, and
182.1
Respondent determined a deficiency in petitioners' 1991
Federal income tax in the amount of $2,502.
1All 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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