T.C. Memo. 1996-402
UNITED STATES TAX COURT
RONALD L. AND DEBORAH L. MILLER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7132-94. Filed August 27, 1996.
Ronald L. Miller, pro se.
Alvin A. Ohm, for respondent.
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant
to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent
determined a deficiency in petitioners' 1990 Federal income tax
in the amount of $2,786. The issue is whether petitioners are
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for 1990, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
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