T.C. Memo. 1997-572
UNITED STATES TAX COURT
DIANE CAMERON HORTON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19647-95. Filed December 29, 1997.
Diane Cameron Horton, pro se.
Patricia Montero and Laurel M. Robinson, for respondent.
MEMORANDUM OPINION
PAJAK, Special Trial Judge: This case was heard pursuant to
section 7443A(b)(3) of the Code, and Rules 180, 181, and 182.
All section references are to the Internal Revenue Code in effect
for the taxable year in issue. All Rule references are to the
Tax Court Rules of Practice and Procedure.
Respondent determined a deficiency in petitioner's Federal
income tax for the year 1992 in the amount of $1,509, and an
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