EDMUNDS, District Judge.
John Gabelman appeals the Tax Court's decision denying his refund claim. Appellant claims the Tax Court improperly designated his remittance as a tax payment rather than a deposit. For the following reasons, we hereby affirm the decision of the Tax Court.
I.
In April of 1987, Appellant John Gabelman filed Form 4868, entitled Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, for 1986.
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