T.C. Memo. 1998-379 UNITED STATES TAX COURT DALE REID EDMONDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11916-97. Filed October 20, 1998. Dale Reid Edmonds, pro se. J. Craig Young, for respondent. MEMORANDUM OPINION COUVILLION, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined a deficiency of $418 in petitioner's Federal income tax for 1994. 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.Page: 1 2 3 4 5 6 7 8 9 10 11 Next
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