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ONDERDONK v. COMMISSIONER

Docket No. 12700-83.

48 T.C.M. 23 (1984)

T.C. Memo. 1984-241

William H. Onderdonk v. Commissioner.

United States Tax Court.

Filed May 7, 1984.

Attorney(s) appearing for the Case

William H. Onderdonk, pro se, Towson, Md. Daniel J. Wiles, for the respondent.

Memorandum Opinion

STERRETT, Judge:

This case is before the Court on respondent's Motion for Summary Judgment filed on August 23, 1983, pursuant to Rule 121, Tax Court Rules of Practice and Procedure.1 A hearing with respect to said motion was held on February 13, 1984.

In a notice of deficiency dated March 17, 1983, respondent determined a deficiency of $1,942.23 in petitioner's 1980 Federal income tax and an addition...

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