T.C. Memo. 1998-202
UNITED STATES TAX COURT
JOE T. KIEFFER AND LINDA R. KIEFFER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9404-96. Filed June 2, 1998.
Joe T. Kieffer and Linda R. Kieffer, pro sese.
Gregory M. Hahn and Christal W. Hillstead, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DEAN, Special Trial Judge: This case was heard pursuant to
section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent
determined deficiencies in petitioners' Federal income taxes for
the taxable years 1993 and 1994 in the amounts of $1,873 and
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the taxable years in
issue. All Rule references are to the Tax Court Rules of
Practice and Procedure.
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