T.C. Memo. 1995-451
UNITED STATES TAX COURT
ROLF KIRSCH, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13887-93. Filed September 25, 1995.
Rolf Kirsch, pro se.
Daniel J. Parent, for respondent.
MEMORANDUM OPINION
POWELL, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3) and Rules 180, 181, and
182.1
Respondent determined a deficiency in petitioner's Federal
income tax for the taxable year 1989 in the amount of $7,466 and
1 All 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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