United States Tax Court December 20, 2000, No. 23902-97 (Christian v. Commissioner)

Also known as

United States · · · 20-12-2000

T.C. Memo. 2000-385

UNITED STATES TAX COURT

JAMES L. CHRISTIAN, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 23902-97. Filed December 20, 2000.

James L. Christian, pro se.

Yvonne M. Peters, for respondent.

MEMORANDUM OPINION

BEGHE, Judge: Respondent determined a deficiency of $10,776

in petitioner’s 1993 Federal income tax.

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