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HANSEN v. COMMISSIONER

Docket No. 3131-93.

68 T.C.M. 393 (1994)

T.C. Memo. 1994-388

Richard A. Hansen v. Commissioner.

United States Tax Court.

Filed August 17, 1994.

Attorney(s) appearing for the Case

Leon Rudloff, 3001-19th St., Metairie, La., for the petitioner. Emile L. Hebert III, for the respondent.

Memorandum Opinion

POWELL, Special Trial Judge:

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

By a notice of deficiency issued on November 19, 1992, respondent determined a deficiency in petitioner's 1987 Federal income tax and an addition to tax pursuant to section 6651(a)(1) in the respective amounts of $153 and $74. Petitioner resided in Baton Rouge, Louisiana,...

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