Rownd v. Commissioner

VAN L. ROWND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Rownd v. Commissioner

Docket No. 3394-93

United States Tax Court

T.C. Memo 1994-465; 1994 Tax Ct. Memo LEXIS 473; 68 T.C.M. (CCH) 738;

September 21, 1994, Filed

Decision will be entered under Rule 155.

Van L. Rownd, pro se.

For respondent: Julie M. T. Foster and Willard N. Timm, Jr.

GOLDBERG

GOLDBERG

MEMORANDUM OPINION

GOLDBERG, 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…