T.C. Memo. 1997-179
UNITED STATES TAX COURT
SID L. MARQUIS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23372-94. Filed April 15, 1997.
Sid L. Marquis, pro se.
David W. Sorensen, for respondent.
MEMORANDUM OPINION
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7443A(b) and Rules 180, 181, and 182.1
Respondent determined deficiencies in petitioner's 1990 and
1991 Federal income taxes in the amounts of $3,919 and $6,376,
1All section references are to the Internal Revenue Code in
effect for the taxable years in issue. All Rule references are
to the Tax Court Rules of Practice and Procedure.
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