T.C. Memo. 1997-497
UNITED STATES TAX COURT
JEFFREY A. GLASSMAN and MARY K. GLASSMAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 27001-95. Filed November 5, 1997.
Terrence J. Moore, for petitioner.
Mary Tseng Klaasen, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: Respondent determined a deficiency of
$17,047.96 in petitioners' 1992 Federal income tax. Unless
otherwise indicated, all section references are to the Internal
Revenue Code in effect for the year in issue, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
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