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CROTTY v. COMMISSIONER

Docket No. 32130-88.

59 T.C.M. 691 (1990)

T.C. Memo. 1990-261

Jean A. Crotty v. Commissioner.

United States Tax Court.

Filed May 29, 1990.

Attorney(s) appearing for the Case

Jean A. Crotty, pro se. Mark J. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

GALLOWAY, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 19541 and Rules 180, 181, and 182.

Respondent determined a deficiency in petitioner's Federal income tax for 1985 in the amount of $890. The issues to be decided are as follows:

(1) whether sums advanced by petitioner for the benefit of her son...

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