T.C. Memo. 1997-551
UNITED STATES TAX COURT
SAFFET AND ANA USLU, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9317-96. Filed December 16, 1997.
Saffet and Ana Uslu, pro se.
Timothy F. Salel, for respondent.
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.
Respondent determined a deficiency of $2,869 in petitioners'
Federal income tax for 1992.
1 Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the year at issue. All Rule
references are to the Tax Court Rules of Practice and Procedure.
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