T.C. Memo. 1998-429
UNITED STATES TAX COURT
GEORGE S. BECK AND FRELA D. BECK, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11549-96. Filed December 7, 1998.
George S. Beck and Frela D. Beck, pro sese.
Howard P. Levine and William W. Kiessling, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined deficiencies of
$1,570 and $570 in petitioners' 1992 and 1993 Federal income
taxes, respectively.1
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
all Rule references are to the Tax Court Rules of Practice and
(continued...)
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