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PERRY v. COMMISSIONER

Docket No. 13549-87.

55 T.C.M. 1164 (1988)

T.C. Memo. 1988-280

Carolyn Pratt Perry v. Commissioner.

United States Tax Court.

Filed June 28, 1988.

Attorney(s) appearing for the Case

Carolyn Pratt Perry, pro se. Janice Chenier Taylor, for the respondent.

Memorandum Findings of Fact and Opinion

PARR, Judge:

In his notice of deficiency dated May 11, 1987, respondent determined a deficiency for the taxable year 1984 in the amount of $244, an addition to tax under section 6653(a)(1)1 of $37, and an addition to tax under section 6653(a)(2) in the amount of 50 percent of the interest due on $244.

By Amendment to Answer respondent asserted an increased deficiency in the amount...

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