COLBERT v. COMMISSIONER

Docket No. 590-90.

63 T.C.M. 1818 (1992)

T.C. Memo. 1992-30

Lawrence Earl Colbert v. Commissioner.

United States Tax Court.

Filed January 14, 1992.


Attorney(s) appearing for the Case

Lawrence Earl Colbert, pro se. Denise Dengler, for the respondent.


Memorandum Findings of Fact and Opinion

PANUTHOS, Special Trial Judge:

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

In his notice of deficiency dated October 6, 1989, respondent determined a deficiency in petitioner's Federal income taxes for 1982 in the amount of $3,794 and an addition to tax under section 6651(a)(1) in the amount of $507. The issues for decision are...

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