T.C. Memo. 1998-336
UNITED STATES TAX COURT
ROBERT A. HALL AND LAVERNE M. HALL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21526-95. Filed September 22, 1998.
Daniel A. Raas, for petitioners.
Christal W. Hillstead, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7443A(b) and Rules 180, 181, and 182.1
Respondent determined a deficiency in petitioners' 1992
Federal income tax of $662.
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the taxable year in
issue. All Rule references are to the Tax Court Rules of
Practice and Procedure.
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