T.C. Memo. 1996-290
UNITED STATES TAX COURT
JAMES M. McGAFFIN III and DEBORAH McGAFFIN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2490-94. Filed June 24, 1996.
James M. and Deborah McGaffin, pro sese.
Lisa K. Hartnett, for respondent.
MEMORANDUM OPINION
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7443A(b) and Rules 180, 181, and 182.1
Respondent determined a deficiency in petitioners' 1991
Federal income tax in the amount of $4,531. The sole issue for
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the taxable year in
issue. All Rule references are to the Tax Court Rules of
Practice and Procedure.
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