T.C. Memo. 1998-133
UNITED STATES TAX COURT
KENNETH R. AND CAROL L. BAUER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 26285-96. Filed April 6, 1998.
Kenneth R. and Carol L. Bauer, pro se.
J. Scott Hargis, for respondent.
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3)1 and Rules 180, 181, and
182. Respondent determined a deficiency in petitioners’ 1993
Federal income tax in the amount of $2,916. The issue for
1 Unless otherwise indicated, all 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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