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WRIGHT v. COMMISSIONER

Docket No. 26062-89.

59 T.C.M. 546 (1990)

T.C. Memo. 1990-232

Orian E. Wright v. Commissioner.

United States Tax Court.

Filed May 14, 1990.

Attorney(s) appearing for the Case

Orian E. Wright, pro se. Katheryn E. Rooklidge, for the respondent.

Memorandum Findings of Fact and Opinion

NAMEROFF, Special Trial Judge:

This case is before the Court on respondent's Motion to Dismiss for Failure to State a Claim filed pursuant to Rule 40 and respondent's Motion for Assessment of Damages under section 6673.1 This case was assigned pursuant to section 7443A(b) and Rule 180, 181, and 183 by order of the Chief Judge.

In the notice of deficiency, respondent determined a...

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