T.C. Memo. 1997-544
UNITED STATES TAX COURT
RODGER L. SMITH, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23824-95. Filed December 9, 1997.
Rodger L. Smith, pro se.
Lawrence B. Austin, for respondent.
MEMORANDUM OPINION
DEAN, Special Trial Judge: This case was heard pursuant to
section 7443A(b)(3) and Rules 180, 181, and 182.1
Respondent determined a deficiency of $2,200 in petitioner's
Federal income tax for 1992.
1All section references are to the Internal Revenue Code in
effect for the year at issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
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