T.C. Memo. 1998-390
UNITED STATES TAX COURT
MARIAN AND HALINA JANUSZEWSKI, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18607-97. Filed November 3, 1998.
Marian Januszewski and Halina Januszewski, pro se.
Joan Casali and Jody Tancer, for respondent.
MEMORANDUM OPINION
PAJAK, Special Trial Judge: This case was heard pursuant to
section 7443A(b)(3) and Rules 180, 181, and 182. All section
references are to the Internal Revenue Code in effect for the
year in issue. All Rule references are to the Tax Court Rules of
Practice and Procedure.
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