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SMITH v. COMMISSIONER

Docket No. 18639-99L.

83 T.C.M. 1314 (2002)

T.C. Memo. 2002-59

Gene C. Smith v. Commissioner.

United States Tax Court.

Filed February 28, 2002.

Attorney(s) appearing for the Case

Gene C. Smith, pro se.

Joanne B. Minsky, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

Petitioner petitioned the Court under section 6330(d).1 We decide herein whether his income tax as assessed by respondent for 1985, 1986, 1987, and 1988 should be reduced to take into account additional amounts which petitioner alleges are deductible in determining that tax. We hold it should not.

FINDINGS OF FACT

Most facts were stipulated. We incorporate...

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