T.C. Memo. 1998-358
UNITED STATES TAX COURT
TRAVIS AND JAYNE SANDERSON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8698-97. Filed October 5, 1998.
Travis and Jayne Sanderson, pro sese.
Franklin R. Hise, for respondent.
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A and Rules 180, 181, and 182.1
Respondent determined a deficiency in petitioners' Federal
1 All section references are to the Internal Revenue Code in
effect for the year in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
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