BEGELFER v. COMMISSIONER

Docket No. 24056-91.

70 T.C.M. 790 (1995)

T.C. Memo. 1995-455

Richard Bruce Begelfer v. Commissioner.

United States Tax Court.

Filed September 26, 1995.


Attorney(s) appearing for the Case

Richard Bruce Begelfer, pro se. Bruce M. Wilpon, for the respondent.


MEMORANDUM OPINION

GOLDBERG, 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 1987 in the amount of $6,538 and an addition to tax in the amount of $1,635 for substantial understatement of tax pursuant to section 6661.

After a concession by respondent,

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