DALEY v. COMMISSIONER

Docket No. 20299-90.

62 T.C.M. 1197 (1991)

T.C. Memo. 1991-555

David M. Daley v. Commissioner.

United States Tax Court.

Filed November 5, 1991.


Attorney(s) appearing for the Case

David M. Daley, pro se. S. Mark Barnes, for the respondent.


Memorandum Opinion

DINAN, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182.1

Respondent determined deficiencies of $2,283 and $3,016 in petitioner's Federal income tax for the taxable years 1986 and 1987, respectively.

After concessions by petitioner, the issues for decision are: (1) Whether, and to what extent if any, petitioner is entitled to...

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