JONES v. C. I. R.

Nos. 81-1105, 81-1053.

688 F.2d 17 (1982)

John L. JONES, Petitioner-Appellant, Cross Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee, Cross Appellant.

United States Court of Appeals, Sixth Circuit.

September 2, 1982.


Attorney(s) appearing for the Case

John L. Jones, pro se.

N. Jerold Cohen, Chief Counsel, Internal Revenue Service, George M. Sellinger, Tax Litigation Div., John F. Murray, Lead Counsel, Michael Paup, Gilbert S. Rothenberg, William P. Wang, Dept. of Justice, Tax Div., Washington, D. C., for C. I. R.

Before KENNEDY and KRUPANSKY, Circuit Judges, and RUBIN, District Judge.


ORDER

Petitioner appeals from a decision of the Tax Court which determined a deficiency in his federal income tax for 1977. The respondent cross-appeals from the determination which was termed a "net deficiency" rather than the statutory deficiency as defined in 26 U.S.C. § 6211(a). This appeal has been referred to a panel of the court pursuant to Rule 9(a), Rules of the Sixth Circuit. After examination of the briefs, record and appendix, this panel agrees...

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