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MOOTOS v. COMMISSIONER

Docket No. 10974-88.

57 T.C.M. 1074 (1989)

T.C. Memo. 1989-372

Theodore and Catherine M. Mootos v. Commissioner.

United States Tax Court.

Filed July 25, 1989.

Attorney(s) appearing for the Case

Theodore Mootos, pro se. Paul V. Colleran, for the respondent.

Memorandum Opinion

GUSSIS, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) of the Internal Revenue Code and Rule 180 et seq.1

Respondent determined the following deficiencies and additions to tax:

                                         Additions to Tax
Year                   Deficiency   
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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