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JOY v. COMMISSIONER

Docket No. 8273-89.

62 T.C.M. 1121 (1991)

T.C. Memo. 1991-543

Arnold Allen Joy v. Commissioner.

United States Tax Court.

Filed October 31, 1991.

Attorney(s) appearing for the Case

Arnold Allen Joy, pro se. Carmino Santaniello, for the respondent.

Memorandum Opinion

POWELL, Special Trial Judge:

This case was assigned pursuant to section 7443A.1 Respondent determined a deficiency in petitioner's Federal income tax for 1983 in the amount of $222. The issue raised in the notice of deficiency was whether petitioner reported income he received from A & M Sheet Metal in 1983. Petitioner was living in Hope, Maine, at the time he filed his petition with the Court.

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