GOROD v. COMMISSIONER

Docket No. 26168-85.

53 T.C.M. 77 (1987)

T.C. Memo. 1987-73

Gertrude Gorod v. Commissioner.

United States Tax Court.

Filed February 9, 1987.


Attorney(s) appearing for the Case

Gertrude Gorod, pro se, Malden, Mass. Anthony Falzone, for the respondent.


Memorandum Findings of Fact and Opinion

WOLFE, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7456(d) (redesignated as section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. 2755) of the Code and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioner's 1983 Federal income tax in the amount of $4,062. Respondent also determined that...

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