T.C. Memo. 1996-54 UNITED STATES TAX COURT DAVID E. JACKSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16441-94. Filed February 14, 1996. David E. Jackson, pro se. Tyrone Montague, for respondent. MEMORANDUM OPINION DINAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined a deficiency in petitioner's 1992 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the taxable year inPage: 1 2 3 4 5 6 7 8 9 10 Next
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