T.C. Memo. 1997-161
UNITED STATES TAX COURT
JAMES P. DE OCAMPO AND MARLA L. DE OCAMPO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11624-94. Filed April 1, 1997.
A. Nathan Zeliff, for petitioners.1
Patricia Anne Golembiewski, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined a $38,819 deficiency for
1989 and a $7,764 accuracy-related penalty under section 6662(a).
The issues for decision are: (1) Whether petitioners may
1 Mr. Zeliff represented petitioners at the trial of this
case and filed posttrial briefs on their behalf. Thereafter, he
filed a motion to withdraw as counsel for petitioners which was
granted on Oct. 7, 1996.
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