Bernard Boozer - Page 1

                                 T.C. Memo. 1998-446                                  

                               UNITED STATES TAX COURT                                

                            BERNARD BOOZER, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5242-97.               Filed December 23, 1998.             

               Bernard Boozer, pro se.                                                
               Carol E. Schultze, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               PAJAK, Special Trial Judge:  This case was heard pursuant to           
          section 7443A(b)(3) and Rules 180, 181, and 182.  All section               
          references are to the Internal Revenue Code in effect for the               
          year in issue.  All Rule references are to the Tax Court Rules of           
          Practice and Procedure.  Respondent determined a deficiency in              

Page:   1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011