ESTATE OF WORKMAN v. COMMISSIONER

Docket No. 41699-84.

52 T.C.M. 585 (1986)

T.C. Memo. 1986-458

Estate of Raymond Workman, Deceased, Robert Workman, Administrator v. Commissioner.

United States Tax Court.

Filed September 18, 1986.


Attorney(s) appearing for the Case

Robert Workman, pro se. John F. Hernandez, for the respondent.


Memorandum Opinion

SWIFT, Judge:

Respondent has filed a motion for summary judgment under Rule 1211 in this case which involves the following Federal income tax deficiencies and additions to tax under section 6653(b):

    Year                     Deficiencies        Additions to Tax

    1979 ...................  $60,032                $30,016
    1980 ...................   75,324         ...

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