T.C. Memo. 1999-272
UNITED STATES TAX COURT
DONALD JOHN VITALE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4655-97. Filed August 12, 1999.
Donald John Vitale, pro se.
Richard A. Stone, 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 $2,006. The sole issue is
the fair market value in 1972 of a bronze statue attributed to
1 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.
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