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SMITH v. COMMISSIONER

Docket No. 15048-84.

49 T.C.M. 1516 (1985)

T.C. Memo. 1985-240

Hoyal Smith v. Commissioner.

United States Tax Court.

Filed May 20, 1985.

Attorney(s) appearing for the Case

Hoyal Smith, pro se, Washington, D. C. Clement Shugerman, for the respondent.

Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

Respondent determined a deficiency in petitioner's 1979 Federal income tax of $15,815.72 and further determined additions to tax of $3,953.93, $790.79, and $662.98, under sections 6651(a),1 6653(a), and 6654, respectively. The issues to be decided are (1) whether petitioner is entitled to any deductions other than those allowed by respondent in reconstructing petitioner's...

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