T.C. Memo. 1996-134
UNITED STATES TAX COURT
WILLIAM JAMES COURVILLE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21432-94. Filed March 18, 1996.
William James Courville, pro se.
James A. Whitten, for respondent.
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1
Respondent determined a deficiency of $2,704 in petitioner's
Federal income tax, and an accuracy-related penalty of $541 under
1
Unless otherwise indicated, 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.
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