T.C. Memo. 2000-230
UNITED STATES TAX COURT
JAMES M. NITSCHKE AND PATRICIA S. NITSCHKE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7586-99. Filed August 1, 2000.
James M. and Patricia S. Nitschke, pro sese.
Marty J. Dama, for respondent.
MEMORANDUM OPINION
DINAN, Special Trial Judge: Respondent determined a
deficiency in petitioners’ Federal income tax in the amount of
$1,508 for the taxable year 1995. 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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