Leslie A. and Betsy M. Roy - Page 1

                                 T.C. Memo. 1998-125                                  

                               UNITED STATES TAX COURT                                

                     LESLIE A. AND BETSY M. ROY, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7423-96.                    Filed March 31, 1998.           

               Walter A. Hefner, Jr., for petitioners.                                
               Sandra Veliz, for respondent.                                          

                                 MEMORANDUM 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 years 1992 and 1993 in the amounts of $3,600 and $3,901,                

               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code in effect for the years in issue, and             
          all Rule references are to the Tax Court Rules of Practice and              

Page:   1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011