Aiello v. Commissioner

MICHAEL JOSEPH AIELLO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Aiello v. Commissioner

Docket No. 16811-93

United States Tax Court

T.C. Memo 1995-40; 1995 Tax Ct. Memo LEXIS 53; 69 T.C.M. (CCH) 1765;

January 30, 1995, Filed

Decision will be entered under Rule 155.

Michael Joseph Aiello, pro se.

For respondent: David Sorenson.

WOLFE

WOLFE

MEMORANDUM OPINION

WOLFE, 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 of $ 4,698 in petitioner's Federal income tax for 1991 and additions to…