United States Tax Court November 8, 1995, Docket No. 12670-79. (Stricker v. Commissioner)

T.C. Memo. 1995-530

UNITED STATES TAX COURT

THOMAS D. STRICKER, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 12670-79. Filed November 8, 1995.

Thomas D. Stricker, pro se.

Mark A. Weiner, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined a deficiency in the

amount of $2,754 in petitioner's Federal income tax for 1976.