Horace E. McCann, (1996)

United States Tax Court

Docket Number: 678-95

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Extract

Horace E. McCann, (1996)

T.C. Memo. 1996-120

UNITED STATES TAX COURT HORACE E. McCANN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 678-95. Filed March 12, 1996.

Horace E. McCann, pro se. Horace Crump, for respondent.

MEMORANDUM OPINION POWELL, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3...

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