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