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GROSSE v. COMMISSIONER

Docket No. 34872-84.

51 T.C.M. 282 (1986)

T.C. Memo. 1986-18

Randall K. Grosse v. Commissioner.

United States Tax Court.

Filed January 14, 1986.

Attorney(s) appearing for the Case

Randall K. Grosse, pro se, Cincinnati, Ohio. Ronald T. Jordan, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

This case is before the Court on respondent's motion for summary judgment pursuant to Rule 1211 and respondent's motion for an award of damages under section 6673.

Respondent issued a notice of deficiency to petitioner on July 12, 1984. In the notice of deficiency, respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1981 in...

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