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PRESLEY v. COMMISSIONER

Docket No. 18785-94.

72 T.C.M. 1530 (1996)

T.C. Memo. 1996-553

Thomas Glen Presley v. Commissioner.

United States Tax Court.

Filed December 23, 1996.

Attorney(s) appearing for the Case

Thomas Glen Presley, pro se. Michael D. Zima, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

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 $2,506 and an accuracy-related penalty under section 6662(a) in the amount of $501.

The issues for decision...

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