Docket No. 5319-96.

72 T.C.M. 1101 (1996)

T.C. Memo. 1996-480

Peter Paul Lagasse v. Commissioner.

United States Tax Court.

Filed October 24, 1996.

Attorney(s) appearing for the Case

Peter Paul Lagasse, pro se. Carmino J. Santaniello, for the respondent.


PANUTHOS, Chief Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182. Respondent determined a deficiency in petitioner's 1993 Federal income tax in the amount of $7,228 and an addition to tax under section 6651(a)(1) in the amount of $215.

The issues for decision are: (1) Whether petitioner received taxable wages and unemployment compensation in the amounts...

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