T.C. Memo. 1999-222
UNITED STATES TAX COURT
RICHARD M. KRISKE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15368-98. Filed July 6, 1999.
Richard M. Kriske, pro se.
Blaine C. Holiday, for respondent.
MEMORANDUM OPINION
POWELL, Special Trial Judge: This case was assigned
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 $2,602. The issue is whether
1 Section references are to the Internal Revenue Code in
effect during the year at issue, and Rule references are to the
Tax Court Rules of Practice and Procedure.
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