T.C. Memo. 1996-241
UNITED STATES TAX COURT
BEN COX, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18559-93. Filed May 23, 1996.
Ben Cox, pro se.
Reginald R. Corlew and Stephen R. Takeuchi, 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 a deficiency in petitioner's Federal income tax for
1990 in the amount of $2,047. The sole issue for consideration
1 All section references are to the Internal Revenue Code in
effect for the year in issue. All Rule references are to the Tax
Court Rules of Practice and Procedure.
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