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SAMUELSON v. COMMISSIONER

Docket No. 16398-84.

50 T.C.M. 1409 (1985)

T.C. Memo. 1985-561

Carl A. Samuelson, Jr. v. Commissioner.

United States Tax Court.

Filed November 14, 1985.

Attorney(s) appearing for the Case

Carl A. Samuelson, Jr., pro se, Fayetteville, N. C. James E. Gray, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

This case is before the Court on respondent's motion for summary judgment pursuant to Rule 1211 and respondent's motion for an award of damages under section 6673.

Respondent issued a notice of deficiency to petitioner on February 29, 1984. In the notice of deficiency respondent determined deficiencies in petitioner's Federal income taxes and imposed additions to...

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