T.C. Memo. 1998-73 UNITED STATES TAX COURT MEHRAN ETESAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 27439-96. Filed February 23, 1998. Mehran Etesam, pro se. Gwendolyn C. Walker, for respondent. MEMORANDUM OPINION POWELL, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined a deficiency and an addition to tax under section 6651(a) in petitioner's 1993 Federal income tax in the respective amounts of $425 and $396.05. At the time the petition was filed, petitioner resided in Swainsboro, Georgia. 1 All section references are to the Internal Revenue Code in effect for the year at issue, and Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 Next
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