T.C. Memo. 1999-23
UNITED STATES TAX COURT
WILLIAM N. AND BETH ANN KATSAROS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 25679-96. Filed January 29, 1999.
William N. Katsaros, pro se.
Christian A. Speck, for respondent.
MEMORANDUM OPINION
DEAN, 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' 1992
Federal income tax in the amount of $6,288, plus an addition to
1All 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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