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LILES v. COMMISSIONER

Docket No. 33076-88.

58 T.C.M. 680 (1989)

T.C. Memo. 1989-613

Henry H. Liles v. Commissioner.

United States Tax Court.

Filed November 13, 1989.

Attorney(s) appearing for the Case

Henry L. Liles, pro se. Steven J. Sibley, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A of the Code and Rule 180.1

Respondent determined a deficiency in petitioner's 1983 Federal income tax in the amount of $3,558, together with an addition to tax under section 6651(a)(1) in the amount of $889.50, under section 6653(a)(1) in the amount of $177.90, under section 6653(a)(2) in the amount of 50...

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