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CHRISTINE v. COMMISSIONER

Docket No. 16382-92.

66 T.C.M. 1025 (1993)

T.C. Memo. 1993-473

Willard M. Christine v. Commissioner.

United States Tax Court.

Filed October 13, 1993.

Attorney(s) appearing for the Case

Willard M. Christine, pro se. Carlos Oviedo, for the respondent.

Memorandum Opinion

NAMEROFF, 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 in petitioner's Federal income tax for 1990 in the amount of $1,645. At the call of this case from the calendar, respondent filed a motion for costs and sanctions under section 6673(a)(1)(B).

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