T.C. Memo. 1996-113
UNITED STATES TAX COURT
DENNIS R. SCHENK, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21851-94. Filed March 11, 1996.
Dennis R. Schenk, pro se.
Michelle Or, for respondent.
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3) and Rules 180, 181, and
182.1 Respondent determined a deficiency in petitioner's 1988
Federal income tax in the amount of $1,009, plus an addition to
1 All 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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