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BENSON v. COMMISSIONER

Docket No. 29695-81.

45 T.C.M. 672 (1983)

T.C. Memo. 1983-74

Richard E. and Ellen Gay Benson v. Commissioner.

United States Tax Court.

Filed February 2, 1983.

Attorney(s) appearing for the Case

Richard E. Benson, pro se, Eden, N.Y. Jerome F. Warner, for the respondent.

Memorandum Opinion

COHEN, Judge:

This case is somewhat unique. When the matter was called for trial, respondent conceded (as he had in prior communications with petitioner) that there was no deficiency due from petitioners and further that there was an overpayment due to petitioners in the amount of $174. Petitioner Richard E. Benson (petitioner) refused to execute the decision document tendered by respondent and demanded his "day in court" for the purpose...

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