United States Tax Court February 22, 2000, No. 8395-98 (Tinsman v. Commissioner)

T.C. Memo. 2000-55

UNITED STATES TAX COURT

ANTHONY TINSMAN, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 8395-98. Filed February 22, 2000.

Anthony Tinsman, pro se.

Ann L. Darnold, for respondent.

MEMORANDUM OPINION

DEAN, Special Trial Judge: Respondent determined

deficiencies in petitioner’s Federal income taxes of $2,403 for

1994, $1,166 for 1995, and $1,181, for 1996.