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PEREZ v. COMMISSIONER

Docket No. 29919-82.

46 T.C.M. 1195 (1983)

T.C. Memo. 1983-519

John B. Perez v. Commissioner.

United States Tax Court.

Filed August 24, 1983.

Attorney(s) appearing for the Case

John B. Perez, pro se, Clearwater, Fla. John F. Driscoll, for the respondent.

Memorandum Opinion

WILBUR, Judge:

This case is before the Court on respondent's Motion for Summary Judgment pursuant to Rule 121, Tax Court Rules of Practice and Procedure. Respondent determined a deficiency of $6,769.53 in the 1980 Federal income tax of petitioner John B. Perez, and also determined that he was liable for additions to tax under section 6651(a)(1)1 ($132.94) and section 6653 (a) ($338.48). We must decide first...

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