T.C. Memo. 1996-526
UNITED STATES TAX COURT
JEFFREY S. KAISER AND GAIL F. KAISER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22283-94. Filed November 27, 1996.
Lawrence R. Jones, Jr., for petitioners.
Audrey M. Morris, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CARLUZZO, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3) and Rules 180, 181, and
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