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.Page: 1 2 3 4 5 6 7 8 9 Next
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