T.C. Memo. 1996-511
UNITED STATES TAX COURT
JAMES LESLIE CLARK VALARIAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10037-94. Filed November 19, 1996.
James Leslie Clark Valarian, pro se.
James B. Ausenbaugh, for respondent.
MEMORANDUM OPINION
CARLUZZO, 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 1990
Federal income tax in the amount of $1,230.
1All 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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