Webb v. Commissioner

JESSE F. WEBB, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Webb v. Commissioner

Docket No. 10322-94.

United States Tax Court

T.C. Memo 1996-50; 1996 Tax Ct. Memo LEXIS 57; 71 T.C.M. (CCH) 2004;

February 13, 1996, Filed

Jesse F. Webb, pro se.

Joni D. Larson, for respondent.

PARKER, Judge

PARKER

MEMORANDUM OPINION

PARKER, Judge: Respondent determined a deficiency in petitioner's Federal income tax in the amount of $ 13,726 for the taxable year 1992.

Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the taxable year before the Court, and all…