T.C. Memo. 1996-50
UNITED STATES TAX COURT
JESSE F. WEBB, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10322-94. Filed February 13, 1996.
Jesse F. Webb, pro se.
Joni D. Larson, for respondent.
MEMORANDUM OPINION
PARKER, Judge: Respondent determined a deficiency in
petitioner's Federal income tax in the amount of $13,726 for the
taxable year 1992.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the taxable year before
the Court, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
This case is before us on the parties' cross-motions for
Page: 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011