NELSON v. COMMISSIONER

Memorandum Opinion

BUCKLEY, Special Trial Judge.

This matter was assigned pursuant to the provisions of section 7443A of the Code and Rule 180.1 It is before us on respondent's Motion to Dismiss for Failure to State a Claim, and his motion for damages.

Respondent determined a deficiency in petitioner's Federal income tax for 1984 in the amount of $1,926, together with the following additions to tax:

     ...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
Let's get started
                                
                                

                                    

                                    
                                    

                                    Welcome to the leading source of independent legal reporting 
                                    

                                        Sign on now to see your case. 
                                        

                                        Or view more than 10 million decisions and orders.
                                        
                                        

                                            
Updated daily.
                                            
Uncompromising quality.
                                            
Complete, Accurate, Current.
                                        
                                    
                                    
                                    
Subscribe
Now!