Docket No. 20684-94.

72 T.C.M. 1501 (1996)

T.C. Memo. 1996-545

Creston Swaim v. Commissioner.

United States Tax Court.

Filed December 17, 1996.

Attorney(s) appearing for the Case

Creston Swaim, pro se. Michael D. Zima, for the respondent.


DEAN, Special Trial Judge:

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

Respondent determined a deficiency in petitioner's 1992 Federal income tax in the amount of $2,850 and additions to tax under section 6651(a) in the amount of $674 and under section 6654(a) in the amount of $91.

The issues for decision are: (1...

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