T.C. Memo. 1998-205
UNITED STATES TAX COURT
DALE ALLAN RINEHART, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 26402-96. Filed June 11, 1998.
Dale Allan Rinehart, pro se.
Brigham J.L. Sanders, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined deficiencies in
petitioner's 1992 and 1993 Federal income taxes in the amounts of
$43,959 and $44,656, respectively.
All 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. After concessions,1
1 Petitioner concedes that he is not entitled to deduct
alimony in the amount of $9,288 for both 1992 and 1993 and
(continued...)
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