T.C. Memo. 1997-217 UNITED STATES TAX COURT CHANDER AND ASHIMA K. KANT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11188-95. Filed May 8, 1997. Chander Kant, pro se. Craig Connell, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined a deficiency in 1 All section references are to the Internal Revenue Code as amended, unless otherwise indicated. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 Next
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