T.C. Memo. 1999-317
UNITED STATES TAX COURT
MIGUEL A. BAUTA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17186-98. Filed September 24, 1999.
Miguel A. Bauta, pro se.
Nancy L. Spitz, for respondent.
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: Respondent determined
deficiencies in petitioner's Federal income taxes in the amounts
of $78 and $90 for the taxable years 1996 and 1997, respectively.
Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the years in issue.
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