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GAITAN v. COMMISSIONER

Docket No. 16299-82.

56 T.C.M. 921 (1988)

T.C. Memo. 1988-580

Benton B. Gaitan v. Commissioner.

United States Tax Court.

Filed December 27, 1988.

Attorney(s) appearing for the Case

Benton B. Gaitan, pro se. Robert M. Fowler, for the respondent.

Memorandum Opinion

SCOTT, Judge:

This case was assigned to Special Trial Judge Marvin F. Peterson pursuant to section 7443A(b)1 of the Code and Rules 180, 181 and 183. The Court agrees with and adopts his opinion which is set forth below.

Opinion of the Special Trial Judge

PETERSON, Special Trial Judge:

Respondent determined a deficiency in petitioner's 1981 Federal income tax in the amount of $36,515...

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