SPARLING v. COMMISSIONER

Docket No. 23934-86.

60 T.C.M. 1598 (1990)

T.C. Memo. 1990-661

Joe Sparling v. Commissioner.

United States Tax Court.

Filed December 31, 1990.


Attorney(s) appearing for the Case

Joe Sparling, pro se. Robert S. Scarbrough, for the respondent.


Memorandum Opinion

SCOTT, Judge:

This case was assigned to Special Trial Judge Lee M. Galloway pursuant to section 7443A(b)(4) and Rule 180 et seq.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.

Opinion of The Special Trial Judge

GALLOWAY, Special Trial Judge:

Respondent determined the following deficiency in and additions to petitioner's 1982 Federal...

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