LEWIS v. COMMISSIONER

Docket No. 17886-89.

61 T.C.M. 1707 (1991)

T.C. Memo. 1991-24

Jack L. Lewis v. Commissioner.

United States Tax Court.

Filed January 22, 1991.


Attorney(s) appearing for the Case

Jack L. Lewis, pro se. Kathey I. Shaw, for the respondent.


Memorandum Opinion

GUSSIS, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b) of the Code and Rule 180 et seq.1

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1985 and additions to tax as follows:


                            Additions to Tax—Sections
               ...

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