T.C. Memo. 1996-517
UNITED STATES TAX COURT
JEFFERY ALLEN ROBINSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11989-95. Filed November 25, 1996.
Jeffery Allen Robinson, pro se.
John J. Boyle, 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 $1,895 in petitioner's
Federal income tax for 1992 and the 10-percent additional tax on
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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