T.C. Memo. 1996-219
UNITED STATES TAX COURT
MICHELLE BIRD MEYERS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 560-95. Filed May 7, 1996.
Michelle Bird Meyers, pro se.
Bryan E. Sladek, for respondent.
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.
Respondent determined a deficiency of $1,589 in petitioner's
1981 Federal income tax.
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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