T.C. Memo. 1997-92
UNITED STATES TAX COURT
RICHARD JOHN KADUNC, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5105-95. Filed February 24, 1997.
Richard John Kadunc, pro se.
Aretha Jones, for respondent.
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.
Respondent determined a deficiency of $858 in petitioner's
Federal income tax for 1991.
1 Unless otherwise indicated, 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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