T.C. Memo. 1996-229
UNITED STATES TAX COURT
ANNE S. AND CHARLES G. VICK, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13694-93. Filed May 21, 1996.
Anne S. and Charles G. Vick, pro se.
Martha J. Weber, for respondent.
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.
Respondent determined a deficiency of $5,440 in petitioners'
1990 Federal income tax.
1
Section references are to the Internal Revenue Code in
effect for the year at issue. All Rule references are to the Tax
Court Rules of Practice and Procedure.
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