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GORMAN v. COMMISSIONER

Docket No. 16572-88.

59 T.C.M. 109 (1990)

T.C. Memo. 1990-136

James R. Gorman and Olyvia A. Page, f/k/a Olyvia A. Gorman v. Commissioner.

United States Tax Court.

Filed March 14, 1990.

Attorney(s) appearing for the Case

James R. Gorman, pro se. Terri A. Merriam, for the respondent.

Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined a $2,985 deficiency in income tax for the taxable year 1982 and additions to tax as follows:

§ 6653(a)(1)         § 6653(a)(2)          § 6651(a)(1)1

  $149.00                 *                   $499.00

* 50 percent of the interest due on $2,985.

The issues for decision are (1) whether...

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