T.C. Memo. 1995-455
UNITED STATES TAX COURT
RICHARD BRUCE BEGELFER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24056-91. Filed September 26, 1995.
Richard Bruce Begelfer, pro se
Bruce M. Wilpon, for respondent.
MEMORANDUM OPINION
GOLDBERG, 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 1987 in the amount of $6,538 and an addition to
1 All section references are to the Internal Revenue Code as
amended and in effect for the year in issue. All Rule references
are to the Tax Court Rules of Practice and Procedure.
Page: 1 2 3 4 5 Next
Last modified: May 25, 2011