T.C. Memo. 1998-310
UNITED STATES TAX COURT
MICHAEL D. AND JOAN WELCH, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18402-96. Filed August 24, 1998.
Michael D. Welch and Joan Welch, pro se.
Andrew Lee, for respondent.
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3) and Rules 180, 181, and
182.1 Respondent determined a deficiency in petitioners’ 1993
Federal income tax in the amount of $878 and an accuracy-related
1 All section references are to the Internal Revenue Code in
effect for the year at issue. All Rule references are to the Tax
Court Rules of Practice and Procedure.
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