T.C. Memo. 2000-246 UNITED STATES TAX COURT EUGENE W. ALPERN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20304-98. Filed August 8, 2000. Eugene W. Alpern, pro se. Gregory J. Stull, for respondent. MEMORANDUM OPINION GOLDBERG, Special Trial Judge: Respondent determined a deficiency in petitioner’s Federal income tax of $2,139 for the taxable year 1996. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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