T.C. Memo. 1998-74
UNITED STATES TAX COURT
CRAIG M. AND REBECCA MAXWELL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17052-96. Filed February 23, 1998.
Craig M. Maxwell and Rebecca Maxwell, pro sese.
Edwin A. Herrera and Ian Russell, for respondent.
MEMORANDUM OPINION
LARO, Judge: Craig M. and Rebecca Maxwell petitioned the
Court to redetermine respondent's determination of the following
deficiencies in their 1990 through 1993 Federal income taxes and
additions thereto:
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