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BELL v. COMMISSIONER

Docket No. 31082-86.

54 T.C.M. 767 (1987)

T.C. Memo. 1987-504

Francis F. Bell v. Commissioner.

United States Tax Court.

Filed September 28, 1987.

Attorney(s) appearing for the Case

Francis F. Bell, pro se. Adolph J. Dean, Jr., for the respondent.

Memorandum Opinion

SWIFT, Judge:

This matter is before the Court on respondent's motion for summary judgment filed pursuant to Rule 121,1 respondent's motion for damages under section 6673, and petitioner's motion to dismiss with sanctions filed pursuant to Rule 53.

In a timely statutory notice of deficiency dated April 25, 1986, respondent determined the following deficiency in and additions to petitioner's 1983 Federal...

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