T.C. Memo. 1998-193 UNITED STATES TAX COURT SUSAN E. SHORES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3390-97. Filed May 26, 1998. Audrey J. Orlando, for petitioner. G. Michelle Ferreira, for respondent. MEMORANDUM OPINION PANUTHOS, Chief 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 petitioner's 1994 Federal income tax in the amount of $5,354. 1 All section references are to the Internal Revenue Code in effect for the year in issue, unless otherwise indicated. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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