T.C. Memo. 1998-174
UNITED STATES TAX COURT
CHARLES E. SHEPHERD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4205-97. Filed May 12, 1998.
Charles E. Shepherd, pro se.
David Choi, for respondent.
MEMORANDUM OPINION
FOLEY, Judge: Respondent determined a $20,066 deficiency
and a $4,013 accuracy-related penalty for 1993. All section
references are to the Internal Revenue Code in effect for 1993,
and all Rule references are to the Tax Court Rules of Practice
and Procedure. The issues for decision are:
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