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
Procedure.
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