T.C. Memo. 1997-559
UNITED STATES TAX COURT
STANLEY AND GAIL LABER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14800-96. Filed December 22, 1997.
Stanley and Gail Laber, pro sese.
Claire R. McKenzie, for respondent.
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant
to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent
determined a deficiency in petitioners’ Federal income tax for
1 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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