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CALLEANCE v. COMMISSIONER

Docket No. 24009-86.

55 T.C.M. 61 (1988)

T.C. Memo. 1988-42

Parker Calleance v. Commissioner.

United States Tax Court.

Filed February 10, 1988.

Attorney(s) appearing for the Case

Parker Calleance, pro se. Thomas R. Mackinson, for the respondent.

Memorandum Opinion

PARR, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the 1981 taxable year in the amount of $34,304. The issues raised in the notice of deficiency have been resolved by the parties. However, at trial petitioner orally moved to amend his petition to allege that the amount of wages reflected on the W-2 Form filed by his employer for 1981 was overstated. Respondent, having had sufficient prior notice, did...

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