Legal Opinion
Edmonds v. Commissioner
United States Tax Court
Decided October 20, 1998No. Tax Ct. Dkt. No. 11916-97UnpublishedCited by 3 opinions
1Opinion of the Court
DALE REID EDMONDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Edmonds v. Commissioner
Tax Ct. Dkt. No. 11916-97
United States Tax Court
T.C. Memo 1998-379; 1998 Tax Ct. Memo LEXIS 381; 76 T.C.M. (CCH) 710; T.C.M. (RIA) 98379;
October 20, 1998, Filed
Decision will be entered for respondent.
Dale Reid Edmonds, pro se.
J. Craig Young, for respondent.
COUVILLION, Special Trial Judge
COUVILLION
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: This case was heard pursuant to section 7443A(b) (3) and Rules 180, 181, and 182. 1
Respondent determined a deficiency of $ 418 in petitioner's Federal…
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