T.C. Memo. 1997-103
UNITED STATES TAX COURT
LINDLEY ANTHONY SWANSTON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8261-95. Filed February 27, 1997.
Lindley Anthony Swanston, pro se.
Charles M. Ruchelman, for respondent.
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.
Respondent determined a deficiency in Federal income tax of
$2,929.75 and the addition to tax under section 6651(a)(1) in the
amount of $732.43 for petitioner's 1988 tax year.
1
Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the year at issue. All Rule
references are to the Tax Court Rules of Practice and Procedure.
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