T.C. Memo. 2000-142
UNITED STATES TAX COURT
BARRY PHILLIP FIEGEL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16119-98. Filed April 18, 2000.
Barry Phillip Fiegel, pro se.
William Castor, for respondent.
MEMORANDUM OPINION
DINAN, Special Trial Judge: Respondent determined a
deficiency in petitioner’s Federal income tax in the amount of
$3,117 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.
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