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PAYNE v. COMMISSIONER

Docket No. 16426-84.

51 T.C.M. 579 (1986)

T.C. Memo. 1986-93

Albert H. Payne v. Commissioner.

United States Tax Court.

Filed March 10, 1986.

Attorney(s) appearing for the Case

Albert H. Payne pro se, Los Angeles, Calif. Irene Scott Carroll, for the respondent.

Memorandum Opinion

AARONS, Special Trial Judge:

This case was assigned to Special Trial Judge Lehman C. Aarons pursuant to section 7456(d)(3) of the Internal Revenue Code and Rules 180, 181 and 182 of the Tax Court Rules of Practice and Procedure.1

Respondent determined a deficiency in petitioner's 1980 Federal income tax in the amount of $5,484, along with an addition to tax under section 6653(a) in the amount of $274...

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