T.C. Memo. 1996-185 UNITED STATES TAX COURT MARIO KELVIN ARREDONDO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 25906-95. Filed April 17, 1996. Mario Kelvin Arredondo, pro se. Richard S. Goldstein and Michael L. Boman, for respondent. MEMORANDUM OPINION ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the taxable years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 Next
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