LILES v. COMMISSIONER

Docket No. 23609-85.

52 T.C.M. 1337 (1987)

T.C. Memo. 1987-16

Frances Rose Liles v. Commissioner.

United States Tax Court.

Filed January 8, 1987.


Attorney(s) appearing for the Case

Frances Rose Liles, pro se. Warren Simonsen, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

This case was heard by Special Trial Judge Peter J. Panuthos 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. ___) and Rules 180, 181, and 183.1

Opinion of the Special Trial Judge

PANUTHOS, Special Trial Judge:

Respondent determined deficiencies...

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