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
182.1
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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