T.C. Memo. 1996-273
UNITED STATES TAX COURT
BILLIE AND FLORENCE LYKINS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21868-94. Filed June 12, 1996.
Joseph L. Rosenbaum, for petitioners.
Paul J. Krazeise, Jr., for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, 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' Federal
income tax for the taxable year 1990 in the amount of $6,169.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the taxable year in
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
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