T.C. Memo. 1999-350 UNITED STATES TAX COURT GILBERT J. AREVALO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13815-98. Filed October 21, 1999. Gilbert J. Arevalo, pro se. Andrew Moore, for respondent. MEMORANDUM OPINION WOLFE, Special Trial Judge: Respondent determined a deficiency in petitioner's Federal income tax in the amount of $7,428 for the taxable year 1996. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue, and Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 Next
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