Robert A. Inzano and Martha O. Chavez - Page 1

                                 T.C. Memo. 1998-282                                  

                               UNITED STATES TAX COURT                                

                ROBERT A. INZANO and MARTHA O. CHAVEZ, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 2404-96.                    Filed August 5, 1998.           

               Robert A. Inzano, pro se.                                              

               Scott Hargis, 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 petitioners’ 1990               
          Federal income tax in the amount of $6,631 and an addition to tax           

          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                  

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