T.C. Memo. 1997-78
UNITED STATES TAX COURT
VICTOR M. VAZQUEZ, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22455-95. Filed February 13, 1997.
Victor M. Vazquez, Jr., pro se.
Michael W. Lloyd and Christopher L. Neal, for respondent.
MEMORANDUM OPINION
POWELL, Special Trial Judge: This case was assigned
pursuant to the provisions of section 7443A(b)(3) and Rules 180,
181, and 182.1
Respondent determined a deficiency in petitioner's Federal
income tax for the taxable year 1992 in the amount of $818. At
1 Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the year in issue, and Rule
references are to the Tax Court Rules of Practice and Procedure.
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