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DEATS v. COMMISSIONER

Docket No. 41523-84.

51 T.C.M. 1104 (1986)

T.C. Memo. 1986 220

Marcellus S. Deats v. Commissioner.

United States Tax Court.

Filed June 2, 1986.

Attorney(s) appearing for the Case

Marcellus S. Deats, pro se, Omaha, Neb. Albert B. Kerkhove, for the respondent.

Memorandum Findings of Fact and Opinion

COUVILLION, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7456(d) of the Code1 and Rules 180, 181, and 182.

Respondent determined a deficiency in petitioner's Federal income tax for the year 1982 in the amount of $5,153, additions to the tax in the amount of $827, under section 6651(a): $258, under section 6653(a)(1); 50 percent of the interest...

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