T.C. Memo. 1998-100
UNITED STATES TAX COURT
JOHN GALLO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20845-95. Filed March 11, 1998.
John Gallo, pro se.
Jeffrey A. Schlei, for respondent.
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3)1 and Rules 180, 181, and
182. Respondent determined a deficiency in petitioner’s Federal
income tax for the taxable year 1992 in the amount of $806. The
1 All 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.
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