SOBORSKI v. COMMISSIONER

Docket No. 25317-88.

60 T.C.M. 1523 (1990)

T.C. Memo. 1990-654

Edmund F. and Magdalena Soborski, Jr. v. Commissioner.

United States Tax Court.

Filed December 31, 1990.


Attorney(s) appearing for the Case

Edmund F. Soborski, Jr., pro se. Paul K. Voelker, for the respondent.


Memorandum Opinion

GUSSIS, Special Trial Judge.

This case was heard pursuant to the provisions of section 7443A(b) and Rule 180 et seq.1

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1985 in the amount of $685 and also determined additions to tax under sections 6653(a)(1) and (2). The issues to be decided are (1) whether petitioner Edmund F. Soborski, Jr. realized unreported...

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