Docket No. 11989-95.

72 T.C.M. 1320 (1996)

T.C. Memo. 1996-517

Jeffery Allen Robinson v. Commissioner.

United States Tax Court.

Filed November 25, 1996.

Attorney(s) appearing for the Case

Jeffery Allen Robinson, pro se. John J. Boyle, for the respondent.


COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined a deficiency of $1,895 in petitioner's Federal income tax for 1992 and the 10-percent additional tax on early distributions from qualified retirement plans under section 72(t).

The issues for decision are: (1) Whether petitioner failed to report wage income...

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