T.C. Summary Opinion 2006-121
UNITED STATES TAX COURT
STEVEN ARNOLD DIEM, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15994-04S. Filed July 31, 2006.
Steven Arnold Diem, pro se.
Catherine L. Campbell, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 in effect when the petition was filed.1
The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority.
Respondent determined a deficiency of $1,472 in petitioner’s
Federal income tax for 1997, an addition to tax under section
1Unless otherwise indicated, section references hereafter
are to the Internal Revenue Code as amended.
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