KING v. COMMISSIONER

Docket No. 7532-94.

74 T.C.M. 1120 (1997)

T.C. Memo. 1997-501

Joseph S. King v. Commissioner.

United States Tax Court.

Filed November 6, 1997.


Attorney(s) appearing for the Case

Joseph S. King, pro se. Margaret A. Martin, for the respondent.


MEMORANDUM OPINION

GOLDBERG, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 This matter is before the Court on respondent's Motion for Summary Judgment pursuant to Rule 121.

In the motion, respondent contends that the Court should sustain additions to tax for the taxable years 1985 and 1986, in the amounts of $7,242 and $5,580, respectively,...

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