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BARNES v. COMMISSIONER

Docket No. 14038-89.

63 T.C.M. 2999 (1992)

T.C. Memo. 1992-275

George K. Barnes and Jean S. Barnes v. Commissioner.

United States Tax Court.

Filed May 13, 1992.

Attorney(s) appearing for the Case

George K. Barnes, pro se. Carmino Santaniello, for the respondent.

Memorandum Opinion

POWELL, Special Trial Judge:

This case was heard pursuant to section 7443A.1

Respondent determined a deficiency in petitioner's2 Federal income tax for the 1986 taxable year in the amount of $3,320. Respondent also determined that petitioner was liable for additions to tax under section 6653(a)(1)(A) and (B), in the respective amounts of $155 and 50% of the interest due...

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