T.C. Memo. 1996-409 UNITED STATES TAX COURT JACK A. AND NANCY R. HAIGH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4361-95. Filed September 9, 1996. Jack A. Haigh, pro se. Edith Moates, for respondent. MEMORANDUM OPINION CARLUZZO, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, 182.1 Respondent determined deficiencies in petitioners' 1991, 1992, and 1993 1Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 Next
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