T.C. Memo. 1999-53
UNITED STATES TAX COURT
CURTIS L. ANDERSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10632-97. Filed February 26, 1999.
Thomas E. Towe, for petitioner.
Joan S. Dennett, 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 deficiencies in petitioner's 1994 and
1995 Federal income taxes in the respective amounts of $3,045 and
$3,542. Respondent also determined accuracy-related penalties
1 Section references are to the Internal Revenue Code in effect
for the years in issue, and Rule references are to the Tax Court
Rules of Practice and Procedure.
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