T.C. Memo. 1997-107
UNITED STATES TAX COURT
CURTIS G. AND EDNA L. LOCKETT, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3978-94. Filed March 3, 1997.
Curtis G. Lockett, pro se.
Ruth Perez, 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 deficiencies in Federal income taxes
of $7,012 and $5,985, respectively, for petitioners' 1991 and
1992 tax years.
1
Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the years at issue. All Rule
references are to the Tax Court Rules of Practice and Procedure.
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