T.C. Memo. 1996-182 UNITED STATES TAX COURT KEITH ROBERT BRADBURY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23890-92. Filed April 15, 1996. Keith Robert Bradbury, pro se. Michael D. Zima, for respondent. MEMORANDUM OPINION GOLDBERG, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined deficiencies in petitioner's 1988 and 1989 Federal income taxes in the respective amounts of $998 and $1,389. In addition, respondent determined that petitioner was liable for an 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years at 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 10 11 Next
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