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SMITH v. COMMISSIONER

Docket No. 21387-88.

60 T.C.M. 595 (1990)

T.C. Memo. 1990-457

William Moore Smith v. Commissioner.

United States Tax Court.

Filed August 23, 1990.

Attorney(s) appearing for the Case

William M. Smith, pro se. Jonathan Silver, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b) of the 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 $2,776 together with additions to tax under section 6653(a)(1) in the amount of $139 and under section 6653(a)(2) in the amount of 50 percent of the interest on $2,776...

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