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.
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