T.C. Memo. 2000-143
UNITED STATES TAX COURT
OSCAR HUGHES, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4752-98. Filed April 20, 2000.
Russell Brown, for petitioner.
J. Craig Young, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CARLUZZO, Special Trial Judge: Respondent determined
deficiencies of $3,759 and $4,187 in petitioner's 1995 and 1996
Federal income taxes, respectively. Unless otherwise indicated,
section references are to the Internal Revenue Code in effect for
the years in issue. Rule references are to the Tax Court Rules
of Practice and Procedure.
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