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DEVINE v. COMMISSIONER

Docket No. 224-83.

47 T.C.M. 1108 (1984)

T.C. Memo. 1984-76

James E. Devine v. Commissioner.

United States Tax Court.

Filed February 15, 1984.

Attorney(s) appearing for the Case

James E. Devine, pro se, Beecher, Ill. Leslie A. Klein, for the respondent.

Memorandum Opinion

WILES, Judge:

This case is before the Court on respondent's motions for summary judgment pursuant to Rule 121,1 and for an award of damages under section 6673. These motions were filed on July 13, 1983, and heard in Chicago, Illinois, on October 11, 1983.

Respondent determined a $551.45 deficiency in petitioner's 1980 Federal income tax. The issue for decision is whether petitioner is liable for the...

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