T.C. Memo. 1997-249
UNITED STATES TAX COURT
THOMAS J. GAFFNEY AND ANNE F. GAFFNEY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13092-96. Filed June 3, 1997.
Thomas J. and Anne F. Gaffney, pro se.
Gary W. Bornholdt, for respondent.
MEMORANDUM OPINION
DINAN, Special Trial Judge: This case was assigned
pursuant to the provisions of section 7443A(b)(3) and Rules 180,
181, and 182.1
1 Unless otherwise indicated, all section references are
to the Internal Revenue Code in effect for the taxable year in
issue. All Rule references are to the Tax Court Rules of
Practice and Procedure.
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