Creston Swaim - Page 1

                                 T.C. Memo. 1996-545                                  

                               UNITED STATES TAX COURT                                

                            CRESTON SWAIM, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 20684-94.                Filed December 17, 1996.           

               Creston Swaim, pro se.                                                 
               Michael D. Zima, for respondent.                                       

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               DEAN, Special Trial Judge:  This case was assigned pursuant            
          to the provisions of section 7443A(b)(3) and Rules 180, 181, and            
               Respondent determined a deficiency in petitioner's 1992                
          Federal income tax in the amount of $2,850 and additions to tax             

               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code in effect for the year at issue, and              
          all Rule references are to the Tax Court Rules of Practice and              
          Procedure.  Dollar amounts are rounded to the nearest dollar.               

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