MASTERS v. COMMISSIONER

Docket No. 32317-88.

57 T.C.M. 313 (1989)

T.C. Memo. 1989-212

Barbara Masters v. Commissioner.

United States Tax Court.

Filed May 3, 1989.


Attorney(s) appearing for the Case

Barbara Masters, pro se. Kathryn E. Rooklidge, for the respondent.


Memorandum Opinion

CANTREL, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rule 180 et seq.1 Before the Court for disposition are respondent's "Motion to Dismiss for Failure to State a Claim" and "Motion for Assessment of Damages Under I.R.C. Section 6673."

Respondent, in his notice of deficiency issued to petitioner on September 29, 1988, determined a deficiency in petitioner...

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