T.C. Memo. 1997-498
UNITED STATES TAX COURT
DONALD VICTOR TESCHNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23343-95. Filed November 5, 1997.
Donald Victor Teschner, pro se.
Nancy C. McCurley, for respondent.
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3)1 and Rules 180, 181, and
182. Respondent determined a deficiency in petitioner's 1991
1 All 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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