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COURVILLE v. COMMISSIONER

Docket No. 21432-94.

71 T.C.M. 2496 (1996)

T.C. Memo. 1996-134.

William James Courville v. Commissioner.

United States Tax Court.

Filed March 18, 1996.

Attorney(s) appearing for the Case

William James Courville, pro se. James A. Whitten, for the respondent.

MEMORANDUM OPINION

COUVILLION, Special Trial Judge:

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

Respondent determined a deficiency of $2,704 in petitioner's Federal income tax, and an accuracy-related penalty of $541 under section 6662(a) for negligence or disregard of rules or regulations for petitioner's 1991 tax year.

The issues for decision are: (1) Whether a golfing activity...

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