T.C. Memo. 1998-382 UNITED STATES TAX COURT BENIGNO ANTONIO GASPARUTTI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7496-97. Filed October 23, 1998. Benigno Antonio Gasparutti, pro se. Sandy Hwang, for respondent. MEMORANDUM OPINION NAMEROFF, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined a deficiency in petitioner's 1994 Federal income tax in the amount of $5,037, plus an addition to 1 Unless otherwise indicated, 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.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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