T.C. Memo. 1999-331
UNITED STATES TAX COURT
MICHAEL R. AND SHEILA OLSEN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8282-98. Filed October 1, 1999.
Michael and Sheila Olsen, pro sese.
Daniel J. Parent, for respondent.
MEMORANDUM OPINION
WOLFE, Special Trial Judge: Respondent determined a
deficiency in petitioners' Federal income tax in the amount of
$600 for the taxable year 1996.
This matter is before the Court on respondent's motion for
entry of decision. On April 22, 1999, this case was recalled for
trial in San Francisco, California. After the execution of a
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