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THORPE v. COMMISSIONER

Docket No. 18327-80.

45 T.C.M. 1045 (1983)

T.C. Memo. 1983-150

Ronald T. Thorpe v. Commissioner.

United States Tax Court.

Filed March 22, 1983.

Attorney(s) appearing for the Case

Ronald T. Thorpe, pro se. Steven K. Dick, for the respondent.

Memorandum Opinion

WILBUR, Judge:

This matter is before the Court on respondent's motion for summary judgment filed on November 2, 1982. The motion was heard at the Indianapolis trial session on January 24, 1983.

In his statutory notice of deficiency dated July 3, 1980 respondent determined the following deficiencies in petitioner's Federal income tax and additions to tax:

                          Addition to Tax
  Year       Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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