T.C. Memo. 1998-1
UNITED STATES TAX COURT
JOSE HERNANDEZ, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6618-96. Filed January 5, 1998.
Jose Hernandez, pro se.
Willis B. Douglas, for respondent.
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3)1 and Rules 180, 181, and
182. Respondent determined a deficiency in petitioner’s 1993
Federal income tax in the amount of $4,738.
1 All section references are to the Internal Revenue Code
in effect for the year at issue. All Rule references are to the
Tax Court Rules of Practice and Procedure.
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