T.C. Memo. 1998-90 UNITED STATES TAX COURT LORETTA MANUKAINIU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19920-96. Filed March 2, 1998. Loretta Manukainiu, pro se. Margaret S. Rigg, for respondent. MEMORANDUM OPINION PAJAK, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) of the Code and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the year in issue. All Rule references are to the Tax Court Rules of Practice and Procedure. Respondent determined a deficiency in petitioner's 1993 Federal income tax in the amount of $2,833 and an accuracy-Page: 1 2 3 4 5 6 7 Next
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