T.C. Memo. 1996-560
UNITED STATES TAX COURT
GERALD REGINALD PAULSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 433-96. Filed December 30, 1996.
Gerald Reginald Paulson, pro se.
Blaine Holiday, 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 the following deficiencies in Federal
income taxes and additions to tax against petitioner:
1
Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the years at issue. All Rule
references are to the Tax Court Rules of Practice and Procedure.
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