T.C. Memo. 1998-424
UNITED STATES TAX COURT
DENSON C. AND LINDA C. BRUMLEY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15751-97. Filed November 25, 1998.
Lorenzo W. Tijerina, for petitioners.
Franklin R. Hise, for respondent.
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant
to section 7443A(b)(3) and Rules 180, 181, and 182.1 In a notice
of deficiency dated April 23, 1997, respondent determined a
deficiency in petitioners’ Federal income tax for the taxable
1
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.
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