THOMAS v. COMMISSIONER

Docket No. 10203-78.

41 T.C.M. 1123 (1981)

T.C. Memo. 1981-128

Norman C. Thomas v. Commissioner.

United States Tax Court.

Filed March 23, 1981.


Attorney(s) appearing for the Case

Norman C. Thomas, pro se. Albert B. Kerkhove, for the respondent.


Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's income tax for the calendar year 1976 in the amount of $4,133 and an addition to tax under section 6651(a), I.R.C. 1954,1 in the amount of $1,240.

This case was set for trial on the Omaha, Nebraska, calendar commencing February 2, 1981. After the case was set for trial, petitioner on January 5, 1981, filed a motion for summary judgment...

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