BACON v. COMMISSIONER

Memorandum Opinion

PETERSON, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code and Rules 180, 181, and 182.1

Respondent determined a deficiency for petitioner's taxable year ended December 31, 1982, as follows:

                                                   Additions to Tax             
  Deficiency
                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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