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ALVAREZ v. COMMISSIONER

Docket No. 16665-86.

53 T.C.M. 901 (1987)

T.C. Memo. 1987-263

Albert Alvarez v. Commissioner.

United States Tax Court.

Filed May 27, 1987.

Attorney(s) appearing for the Case

Albert Alvarez, pro se. Robert S. Scarbrough, for the respondent.

Memorandum Findings of Fact and Opinion

GALLOWAY, Special Trial Judge:

This case was heard pursuant to the provisions of section 7456(d)(3)1 of the Internal Revenue Code of 1954 (redesignated section 7443A(b)(3) by section 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rule 180 et seq. of the Tax Court Rules of Practice and Procedure.

Respondent determined a deficiency of $1,136 in petitioner...

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