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MILLS v. COMMISSIONER

Docket No. 26448-89.

62 T.C.M. 1345 (1991)

T.C. Memo. 1991-592

Albert Victor Mills v. Commissioner.

United States Tax Court.

Filed December 2, 1991.

Attorney(s) appearing for the Case

Albert Victor Mills, pro se. Robert E. Savage, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

This case was heard pursuant to section 7443A(b) and Rule 180 et seq.1 Respondent determined a deficiency in petitioner's 1983 Federal income tax in the amount of $2,937, together with additions to tax under section 6653(a)(1) and (2) in the respective amounts of $99.65 and 50 percent of the interest due on $1,993.

After concessions,2 the issues...

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