T.C. Memo. 1996-74
UNITED STATES TAX COURT
DOUGLAS A. VANDER HEIDE AND JANET VANDER HEIDE,
Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13745-95. Filed February 22, 1996.
Douglas A. Vander Heide and Janet Vander Heide, pro se.
Louise C. Pais, for respondent.
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(4)1 and Rules 180, 181, and
183. This case is before the Court on respondent's motion to
1 Unless otherwise indicated, all section references are
to the Internal Revenue Code in effect for the years at issue.
All Rule references are to the Tax Court Rules of Practice and
Procedure.
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