T.C. Memo. 1998-32
UNITED STATES TAX COURT
STEPHEN WILLIAM DAHLGREN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5002-94. Filed January 26, 1998.
Joseph Y. Holman, for petitioner.
Dennis R. Onnen, for respondent.
MEMORANDUM OPINION
CARLUZZO, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3) and Rules 180, 181, and
182. Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the year 1990. Rule
references are to the Tax Court Rules of Practice and Procedure.
Respondent determined a deficiency in petitioner's 1990
Federal income tax in the amount of $5,594. The issue for
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