T.C. Memo. 1999-73
UNITED STATES TAX COURT
LAWRENCE W. WIRENIUS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15414-97. Filed March 10, 1999.
Lawrence W. Wirenius, pro se.
Louise Pais, for respondent.
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3)1 and Rules 180, 181, and
182.
Respondent determined a deficiency in petitioner’s Federal
income tax for the taxable year 1994 in the amount of $6,317 plus
additions to tax under section 6651(a)(1) in the amount of
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year at issue. All
Rule references are to the Tax Court Rules of Practice and
Procedure.
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