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BECKER v. COMMISSIONER

Docket No. 6297-94.

69 T.C.M. 2439 (1995)

T.C. Memo. 1995-177

Deondrea Suzanne Becker v. Commissioner.

United States Tax Court.

Filed April 17, 1995.

Attorney(s) appearing for the Case

Deondrea Suzanne Becker, pro se. Amy Dyar Seals, for the respondent.

Memorandum Opinion

POWELL, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

By notice of deficiency issued January 14, 1994, respondent determined a deficiency in petitioner's 1990 Federal income tax in the amount of $282. Petitioner resided in Nebo, North Carolina, when she filed a timely petition...

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