T.C. Memo. 1997-367 UNITED STATES TAX COURT RICHARD JACKSON SLEEPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9231-96. Filed August 11, 1997. Richard Jackson Sleeper, pro se. Alvin A. Ohm, 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 deficiencies in petitioner's Federal income taxes in the amounts of $3,232, $4,089, and $4,001 for the taxable years 1992, 1993, and 1994, respectively. The issue for decision is 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years 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 Next
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