T.C. Memo. 2000-300
UNITED STATES TAX COURT
DEAN F. AND JOCELYNE S. PACE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14302-99.1 Filed September 25, 2000.
Dean F. Pace, pro se.
Igor Drabkin, for respondent.
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: Respondent determined a
deficiency in petitioners’ 1995 Federal income tax in the amount
of $6,501. In the notice of deficiency, respondent disallowed a
net operating loss (NOL) carryover for 1995 which petitioners
1 This case was originally commenced under the Court’s
small tax case procedures. At trial, petitioner moved for and
was granted removal of small tax case designation.
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