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PFEIFER v. COMMISSIONER

Docket No. 11075-81.

46 T.C.M. 857 (1983)

T.C. Memo. 1983-437

Benjamin F. Pfeifer v. Commissioner.

United States Tax Court.

Filed July 26, 1983.

Attorney(s) appearing for the Case

Benjamin F. Pfeifer, pro se, Chicago, Ill. Gregory A. Vega, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

This case is before the court on petitioner's motion to dismiss pursuant to Rule 531 and respondent's motion for summary judgment pursuant to Rule 121. Respondent determined a deficiency of $936.00 in petitioner's 1978 Federal income taxes, plus an addition to the tax of $46.80 pursuant to section 6653(a). The issues for decision are: (1) whether respondent's abatement of...

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