T.C. Memo. 1996-354
UNITED STATES TAX COURT
BRENT ALLAN PULLIAM, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 899-95. Filed August 1, 1996.
Brent Allan Pulliam, 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 $2,479 in petitioner's
1992 Federal income tax. The sole issue for decision is whether
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.
Page: 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011