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COHEN v. COMMISSIONER

Docket No. 737-89.

60 T.C.M. 135 (1990)

T.C. Memo. 1990-358

Stanley Cohen v. Commissioner.

United States Tax Court.

Filed July 16, 1990.

Attorney(s) appearing for the Case

Stanley Cohen, pro se. Deborah Y. Clark, for the respondent.

Memorandum Opinion

GUSSIS, Special Trial Judge.

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

Respondent determined a deficiency in petitioner's Federal income tax for the year 1985 in the amount of $2,434 and an addition to tax under section 6651(a)(1) in the amount of $226.50. Concessions made by the parties will be given effect in the Rule 155...

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