T.C. Memo. 1998-230
UNITED STATES TAX COURT
JOSE TORRES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15735-97. Filed June 29, 1998.
Jose Torres, pro se.
Susan Kuhn, for respondent.
MEMORANDUM OPINION
POWELL, 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 1994
Federal income tax in the amount of $1,280, an addition to tax
1 Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the year in issue, and all
Rule references are to the Tax Court Rules of Practice and
Procedure.
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