Wheeler v. Commissioner

LLOYD B. WHEELER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Wheeler v. Commissioner

Docket No. 17631-92

United States Tax Court

T.C. Memo 1993-561; 1993 Tax Ct. Memo LEXIS 573; 66 T.C.M. (CCH) 1444;

November 29, 1993, Filed

Decision will be entered for respondent in the amount of $ 8,409.

Lloyd B. Wheeler, pro se.

For respondent: Alan Peregoy.

GUSSIS

GUSSIS

MEMORANDUM OPINION

GUSSIS, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the year in…