MILLIGAN v. COMMISSIONER

Docket No. 2694-91.

64 T.C.M. 1282 (1992)

T.C. Memo. 1992-655

Robert E. Milligan v. Commissioner.

United States Tax Court.

Filed November 9, 1992.


Attorney(s) appearing for the Case

J. Arthur Calvert, David L. Haga and Robert P. Solliday, for the petitioner. Andrew J. Horning, for the respondent.


Memorandum Opinion

GOLDBERG, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the year in issue. All Rule references are to the Tax Court Rules of Practice and Procedure.

Respondent determined a deficiency in petitioner's Federal income tax for tax year 1987 in the amount of $3,076.

The issue for decision is whether ...

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