T.C. Memo. 1996-427
UNITED STATES TAX COURT
BERNARD L. NADEAU, JR. AND NANCY L. NADEAU, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22865-94. Filed September 19, 1996.
Bernard L. Nadeau, pro se.
Blaine Holiday, 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 deficiencies in petitioners' 1990, 1991, and 1992
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years at issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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