Hansen v. Commissioner

MARJORIE A. HANSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hansen v. Commissioner

Docket No. 5495-93

United States Tax Court

T.C. Memo 1994-387; 1994 Tax Ct. Memo LEXIS 396; 68 T.C.M. (CCH) 392; 94-2 U.S. Tax Cas. (CCH) P47,949;

August 17, 1994, Filed

Decision will be entered under Rule 155.

For petitioner: Leon Rudloff.

For respondent: Emile L. Hebert III.

POWELL

POWELL

MEMORANDUM OPINION

POWELL, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1

By a notice of deficiency issued on December 15, 1992, respondent…