T.C. Memo. 1996-444
UNITED STATES TAX COURT
JAMES H. SHELTON, DECEASED, AND EVE SHELTON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14277-94. Filed September 26, 1996.
James H. Shelton1 and Eve Shelton, pro sese.
Charles J. Graves, for respondent.
MEMORANDUM OPINION
CARLUZZO, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3) and Rules 180, 181, and
182.2
1James H. Shelton died after this case was submitted.
2Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue. All
Rule references are to the Tax Court Rules of Practice and
Procedure.
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