T.C. Memo. 1998-285
UNITED STATES TAX COURT
STEVE D. PUTNAM, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 771-97. Filed August 5, 1998.
Carl M. Joerger, for petitioner.
Michael Salama, 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 1993
Federal income tax in the amount of $3,801. The sole issue for
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.
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