T.C. Memo. 1996-480
UNITED STATES TAX COURT
PETER PAUL LAGASSE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5319-96. Filed October 24, 1996.
Peter Paul Lagasse, pro se.
Carmino J. Santaniello, for respondent.
MEMORANDUM OPINION
PANUTHOS, Chief Special Trial Judge: This case was heard
pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.
Respondent determined a deficiency in petitioner's 1993 Federal
1 All section references are to the Internal Revenue Code
in effect for the tax year at issue. All Rule references are to
the Tax Court Rules of Practice and Procedure.
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