T.C. Memo. 1996-40
UNITED STATES TAX COURT
JAMES STEWART AND MARY ANN LANPHERE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2981-94. Filed February 5, 1996.
James Stewart Lanphere and Mary Ann Lanphere, pro sese.
Mathew I. Root, for respondent.
MEMORANDUM OPINION
PAJAK, Special Trial Judge: This case was heard pursuant to
section 7443A(b)(3) of the Code and Rules 180, 181, and 182.
Unless otherwise indicated, all section numbers refer to the
Internal Revenue Code for the taxable year in issue, and all Rule
numbers refer to the Tax Court Rules of Practice and Procedure.
Respondent determined a deficiency of $802 in petitioners'
1990 Federal income tax. The Court must decide whether payments
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