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LINGER v. COMMISSIONER

Docket No. 1192-80.

42 T.C.M. 1068 (1981)

T.C. Memo. 1981-507

James Carter Linger v. Commissioner.

United States Tax Court.

Filed September 14, 1981.

Attorney(s) appearing for the Case

James C. Linger, pro se, Tulsa, Okla. Robyn R. Jones, for the respondent.

Memorandum Opinion

WILBUR, Judge:

This matter is before the Court on respondent's motion for summary judgment filed May 29, 1981, pursuant to Rule 121(a), Tax Court Rules of Practice and Procedure.

Respondent determined a deficiency in petitioner's Federal income tax for the year 1977 in the amount of $555.12 and also an addition to tax under section 6653(a)1 in the amount of $27.76. For purposes of this motion only,...

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