T.C. Memo. 1997-375
UNITED STATES TAX COURT
STEVEN MICHAEL RYAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10828-96. Filed August 18, 1997.
Steven Michael Ryan, pro se.
Michael J. Calabrese, for respondent.
MEMORANDUM OPINION
POWELL, Special Trial Judge: This case was heard pursuant to
the provisions of section 7443A(b)(3) and Rules 180, 181, and
182.1
Respondent determined a deficiency in petitioner's 1990
Federal income tax and an addition to tax under section
1 Section references are to the Internal Revenue Code in
effect for the year at issue, and Rule references are to the Tax
Court Rules of Practice and Procedure.
Page: 1 2 3 4 Next
Last modified: May 25, 2011