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WEST v. COMMISSIONER

Docket No. 6554-91.

64 T.C.M. 1108 (1992)

T.C. Memo. 1992-617.

Harlan West v. Commissioner.

United States Tax Court.

Filed October 20, 1992.

Attorney(s) appearing for the Case

Peter R. Stromer, 15951 Los Gatos Blvd., Los Gatos, Calif., for the petitioner. Allan D. Hill, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

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

By statutory notice of deficiency respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1988 in the amount of $1,346. Respondent further determined additions to tax for negligence under section 6653(a)(1)...

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