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.Page: 1 2 3 4 5 6 Next
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