Richard L. and Marjorie A. Freese - Page 1

                                 T.C. Memo. 1996-224                                  

                               UNITED STATES TAX COURT                                

                  RICHARD L. AND MARJORIE A. FREESE, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 26363-93.                  Filed May 16, 1996.              

               Richard L. Freese, pro se.                                             
               Joanne B. Minsky, 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 petitioners' Federal income tax for              
          1990 in the amount of $793.  The sole issue for decision is                 

          1    Unless otherwise indicated, 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                  

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