T.C. Memo. 2000-245
UNITED STATES TAX COURT
SANDRA B. BALL & KEITH M. NORTHROP, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14273-98. Filed August 8, 2000.
Keith M. Northrop, pro se.
Sheila R. Pattison, for respondent.
MEMORANDUM OPINION
PAJAK, Special Trial Judge: Respondent determined
deficiencies in petitioners' Federal income taxes in the amounts
of $2,799 and $2,991 for the taxable years 1995 and 1996. Unless
otherwise indicated, subsequent section references are to the
Internal Revenue Code in effect for the years in issue, and all
Rule references are to the Tax Court Rules of Practice and
Procedure.
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