RENFROW v. COMMISSIONER

Docket No. 13734-94.

70 T.C.M. 924 (1995)

T.C. Memo. 1995-479

Edward Lee Renfrow v. Commissioner.

United States Tax Court.

Filed October 4, 1995.


Attorney(s) appearing for the Case

Edward Lee Renfrow, pro se. James Gehres, for the respondent.


MEMORANDUM OPINION

DINAN, 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 1991 Federal income tax in the amount of $308.

After concessions by petitioner,2 the issue for decision is whether petitioner must pay interest on the $308 deficiency.

No facts were...

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