DURHAM v. COMMISSIONER

Docket No. 1174-92.

65 T.C.M. 1769 (1993)

T.C. Memo. 1993-21

Jerry Wayne Durham v. Commissioner.

United States Tax Court.

Filed January 19, 1993.


Attorney(s) appearing for the Case

Jerry Wayne Durham, pro se. Ansley N. Acree, for the respondent.


Memorandum Opinion

BUCKLEY, Special Trial Judge:

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

By notice of deficiency mailed October 23, 1991, respondent determined a deficiency in petitioner's 1987 Federal income tax in the amount of $6,809.00, together with an addition to tax under section 6651(a) in the amount of $714.50, under section 6653(a)(1)(A) in the amount of...

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