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REUBEN v. COMMISSIONER

Docket No. 3215-00.

82 T.C.M. 324 (2001)

T.C. Memo. 2001-193

James O. Reuben v. Commissioner.

United States Tax Court.

Filed July 27, 2001.

Attorney(s) appearing for the Case

James O. Reuben, pro se. Linda L. Vines, for the respondent.

MEMORANDUM OPINION

POWELL, Special Trial Judge:

Respondent determined a deficiency of $3,949 and an addition to tax under section 6651(a)(1) of $688 in petitioner's 1997 Federal income tax.1

After concessions,2 the issue before the Court is whether respondent is estopped from asserting the deficiency and addition to tax. Petitioner resided in Norristown, Pennsylvania, at the time the petition...

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