T.C. Memo. 1998-93
UNITED STATES TAX COURT
ROGER L. AND GERALDINE WILLIAMS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24222-96. Filed March 3, 1998.
Roger L. and Geraldine Williams, pro se.
Gregory M. Hahn, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7443A(b)(3) and Rules 180, 181, and
182.1
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for 1993, the taxable year in
(continued...)
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