T.C. Memo. 1996-52
UNITED STATES TAX COURT
THOMAS E. KING, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1161-94. Filed February 13, 1996.
Steven C. Bublitz, for petitioner.
Robert J. Burbank, for respondent.
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant
to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent
determined a deficiency in petitioner's Federal income tax for
taxable year 1990 in the amount of $2,481. After a concession by
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue. All
Rule references are to the Tax Court Rules of Practice and
Procedure.
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