BAGLEY v. COMMISSIONER

Docket No. 2018-84.

51 T.C.M. 239 (1986)

T.C. Memo. 1986-6

Charles A. Bagley v. Commissioner.

United States Tax Court.

Filed January 7, 1986.


Attorney(s) appearing for the Case

Charles A. Bagley, pro se, Burbank, Calif. Dennis Perez, for the respondent.


Memorandum Opinion

AARONS, Special Trial Judge:

This case was assigned to Special Trial Judge Aarons pursuant to section 7456(d)(3) and Rules 180, 181 and 182.1 The case was calendared for trial at the October 28, 1985 trial calendar in Los Angeles. Petitioner failed to appear.

Respondent determined deficiencies in petitioner's Federal income taxes together with additions as follows:

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