T.C. Memo. 1997-356
UNITED STATES TAX COURT
MICHAEL CORRERA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18240-95. Filed August 4, 1997.
Michael Correra, pro se.
Melanie M. Garger, for respondent.
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined deficiencies of
$10,749 and $840 in petitioner's 1991 and 1992 Federal income
taxes, respectively. The parties have stipulated to a number of
issues, all in accordance with the notice of deficiency. The
remaining issues are: (1) Whether petitioner realized a capital
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