T.C. Memo. 1997-517 UNITED STATES TAX COURT RAYMOND VERNI SCHROEDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15218-96. Filed November 17, 1997. Raymond Verni Schroeder, pro se. Edith E. Siler, for respondent. MEMORANDUM OPINION GOLDBERG, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined a deficiency in petitioner's Federal income tax for 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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