T.C. Memo. 1998-399
UNITED STATES TAX COURT
RONNY H. AND CHARLOTTE A. SCHMALZER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21473-95. Filed November 10, 1998.
Ronny H. and Charlotte A. Schmalzer, pro se.
Robert H. Schorman, 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’ Federal
income tax for the taxable year 1992 in the amount of $3,060.
1 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 Next
Last modified: May 25, 2011