T.C. Memo. 1995-578 UNITED STATES TAX COURT RAHIM A. AND LISA R. MUNSHI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9423-94. Filed December 5, 1995. Rahim A. Munshi, pro se. Maria Murphy, for respondent. MEMORANDUM OPINION NAMEROFF, 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 petitioners' 1991 Federal income tax in the amount of $791. 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.Page: 1 2 3 4 5 6 7 Next
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