T.C. Memo. 2000-52
UNITED STATES TAX COURT
LARRY G. AND HELEN M. HORST, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Docket No. 11665-98. Filed February 18, 2000.
Larry G. and Helen M. Horst, pro se.
Bradley C. Plovan, for respondent.
MEMORANDUM OPINION
PANUTHOS, Chief Special Trial Judge: Respondent determined
a deficiency of $926 in petitioners’ Federal income tax for the
taxable year 1996. Unless otherwise indicated, 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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