Docket No. 9193-94.

72 T.C.M. 1555 (1996)

T.C. Memo. 1996-557

Don H. Wisden v. Commissioner.

United States Tax Court.

Filed December 26, 1996.

Attorney(s) appearing for the Case

Don H. Wisden, pro se. James B. Ausenbaugh, for the respondent.


CARLUZZO, Special Trial Judge:

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

Respondent determined deficiencies and additions to tax in...

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