T.C. Memo. 1999-4
UNITED STATES TAX COURT
THOMAS MARK PEASLEE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8582-97. Filed January 13, 1999.
Thomas Mark Peaslee, pro se.
James A. Whitten, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant
to section 7443A(b)(3) of the Internal Revenue Code and Rules
180, 181, and 182 of the Tax Court Rules of Practice and
Procedure. Unless otherwise indicated, all section references
are to the Internal Revenue Code in effect for the year in issue.
Respondent determined a deficiency in petitioner's Federal
income tax in the amount of $1,451 for the 1993 tax year.
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