United States Tax Court September 9, 1996, Docket No. 4361-95. (Haigh v. Commissioner)

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United States · · · 09-09-1996

T.C. Memo. 1996-409

UNITED STATES TAX COURT

JACK A. AND NANCY R. HAIGH, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 4361-95. Filed September 9, 1996.

Jack A. Haigh, pro se.

Edith Moates, for respondent.

MEMORANDUM OPINION

CARLUZZO, Special Trial Judge: This case was heard pursuant

to section 7443A(b)(3) and Rules 180, 181, 182.

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