Lussy v. Commissioner

RICHARD C. LUSSY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lussy v. Commissioner

Docket No. 25500-93.

United States Tax Court

T.C. Memo 1995-393; 1995 Tax Ct. Memo LEXIS 393; 70 T.C.M. (CCH) 427;

August 16, 1995, Filed

Decision will be entered under Rule 155.

Richard C. Lussy, pro se.

James P. Dawson, for respondent.

DINAN, Special Trial Judge

DINAN

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 1990 Federal income tax in the amount of $…