T.C. Memo. 1997-200
UNITED STATES TAX COURT
JOHN P. AND CAROLYN L. RANEY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4039-95. Filed May 1, 1997.
John P. and Carolyn L. Raney, pro sese.
Margaret A. Martin, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined a deficiency of $27,062
in petitioners' 1991 Federal income tax.
Unless otherwise indicated, all section references are to
the Internal Revenue Code as 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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