T.C. Memo. 1998-51
UNITED STATES TAX COURT
DANIEL E. GODFREY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9453-97. Filed February 9, 1998.
Daniel E. Godfrey, pro se.
Louise R. Forbes, 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 in petitioner's 1994
Federal income tax in the amount of $751. Petitioner resided in
Winthrop, Massachusetts, at the time the petition was filed.
1 Unless otherwise indicated, section references are to
the Internal Revenue Code in effect for the year in issue. Rule
references are to the Tax Court Rules of Practice and Procedure.
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