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WHITNEY v. COMMISSIONER

Docket No. 30389-86.

55 T.C.M. 134 (1988)

T.C. Memo. 1988-62

Foyce Smith Whitney v. Commissioner.

United States Tax Court.

Filed February 22, 1988.

Attorney(s) appearing for the Case

Foyce Smith Whitney, pro se. Vijay S. Rajan, for the respondent.

Memorandum Findings of Fact and Opinion

RUWE, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1983 in the amount of $3,780, together with an addition to tax under section 6653(a)(1)1 in the amount of $189, and an addition to tax under section 6653(a)(2) in the amount of 50 percent of the interest due on $40 of the underpayment.

After concessions, the issues for decision...

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