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CAMPBELL v. COMMISSIONER

Docket No. 9244-95.

74 T.C.M. 1121 (1997)

T.C. Memo. 1997-502

Joseph Baldwin Campbell v. Commissioner.

United States Tax Court.

Filed November 6, 1997.

Attorney(s) appearing for the Case

Lawrence H. Crosby, for the petitioner. Jonathan P. Decatorsmith, for the respondent.

MEMORANDUM OPINION

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined a deficiency of $8,512 in petitioner's Federal income tax for 1992 and additions to tax of $1,915, $681, and $374 under sections 6651(a)(1) and (2) and 6654(a), respectively.

Following concessions by the parties, as discussed below, the issues remaining for...

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