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.
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