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CALHOUN v. COMMISSIONER

Docket No. 8107-91.

63 T.C.M. 2874 (1992)

T.C. Memo. 1992-246

Robert Calhoun, Jr. v. Commissioner.

United States Tax Court.

Filed April 27, 1992.

Attorney(s) appearing for the Case

Robert Calhoun, Jr., pro se. Janet F. Appel, for the respondent.

Memorandum Findings of Fact and Opinion

WOLFE, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency of $280 in petitioner's 1988 Federal income tax and additions to tax for that year under section 6651(a)(1) in the amount of $71 and under section 6653(a)(1) in the amount of $9.

After concessions, with respect...

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