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GRIESMER v. COMMISSIONER

Docket No. 15785-98.

77 T.C.M. 1948 (1999)

T.C. Memo. 1999-147

Wilbur Kenneth Griesmer v. Commissioner.

United States Tax Court.

Filed April 30, 1999.

Attorney(s) appearing for the Case

Wilbur Kenneth Griesmer, pro se. Anita A. Gill, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

ARMEN, Special Trial Judge:

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

Respondent determined deficiencies in petitioner's Federal income taxes for the taxable years 1995 and 1996 in the amounts of $3,484 and $3,311, respectively, and accuracy-related penalties under section 6662(a) in the amounts of $697 and $662, respectively...

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