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CHAMP v. COMMISSIONER

Docket No. 18866-96.

75 T.C.M. 1849 (1998)

T.C. Memo. 1998-76

Dwayne Worth Champ v. Commissioner.

United States Tax Court.

Filed February 23, 1998.

Attorney(s) appearing for the Case

Dwayne Worth Champ, pro se. Cheryl M. D. Rees, for the respondent.

MEMORANDUM OPINION

DINAN, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioner's Federal income tax for 1993 in the amount of $1,416.

The issue for decision is whether petitioner received and failed to report income during 1993.

Some of the facts have been stipulated and are so found. The...

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