T.C. Memo. 1997-111
UNITED STATES TAX COURT
ROBIN ADAMS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17817-94. Filed March 4, 1997.
Robin Adams, pro se.
Ann M. Murphy, for respondent.
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant
to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent
determined deficiencies in petitioner's 1990 and 1991 Federal
income taxes in the respective amounts of $3,529 and $3,694.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue. All
Rule references are to the Tax Court Rules of Practice and
Procedure.
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