Rogers v. Commissioner

KALVIN M. ROGERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Rogers v. Commissioner

Docket No. 24575-93

United States Tax Court

T.C. Memo 1995-133; 1995 Tax Ct. Memo LEXIS 179; 69 T.C.M. (CCH) 2263;

March 28, 1995, Filed

Decision will be entered for respondent.

Kalvin M. Rogers, pro se.

For respondent: David L. Miller.

COUVILLION

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 $ 168 in petitioner's 1990 Federal income tax.

The issue for decision is whether…