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HADDON v. COMMISSIONER

Docket No. 15684-91.

65 T.C.M. 1714 (1993)

T.C. Memo. 1993-7

Mark Robert Haddon v. Commissioner.

United States Tax Court.

Filed January 7, 1993.

Attorney(s) appearing for the Case

Mark Robert Haddon, pro se. Elaine Sierra, for the respondent.

Memorandum Opinion

NAMEROFF, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180-182.1 Respondent determined a deficiency in petitioner's Federal income tax for 1985 in the amount of $1,938, plus additions to tax under section 6651(a)(1) in the amount of $476.50, section 6653(a)(1)2 in the amount of $96.90, section 6653(a)(2) in the amount of 50...

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