T.C. Memo. 1998-20
UNITED STATES TAX COURT
RONALD F. AND LINDA C. BERNARD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16480-96. Filed January 20, 1998.
Ronald F. Bernard, pro se.
Jeremy McPherson, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a deficiency in
petitioners' Federal income tax in the amount of $13,029 for the
1994 tax year.
All section references are to the Internal Revenue Code in
effect for the year in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure. The sole issue for
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