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HOPPES v. COMMISSIONER

Docket No. 18883-87.

57 T.C.M. 366 (1989)

T.C. Memo. 1989-228

Douglas L. Hoppes v. Commissioner.

United States Tax Court.

Filed May 11, 1989.

Attorney(s) appearing for the Case

R. Brent Young, 610 Texas St., Shreveport, La., for the petitioner. Deborah H. Delgado, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $11,045.00 in petitioner's Federal income and an addition to tax of $542.00 pursuant to section 6651(a)(1)1 for the taxable year 1982. Since petitioner does not dispute the addition to tax, the issue for decision is whether petitioner was a qualified individual under section 911(a) during 1982.

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