T.C. Memo. 1997-230
UNITED STATES TAX COURT
THOMAS J. RABIDEAU AND SANDRA M. RABIDEAU, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19249-95. Filed May 15, 1997.
Thomas J. and Sandra M. Rabideau, pro sese.
George W. Bezold, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, Special Trial Judge: This case was heard 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, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
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