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PATCH v. COMMISSIONER

Docket No. 18659-89.

62 T.C.M. 1211 (1991)

T.C. Memo. 1991-558

John J. Patch v. Commissioner.

United States Tax Court.

Filed November 12, 1991.

Attorney(s) appearing for the Case

John J. Patch, pro se. Paul L. Dixon, for the respondent.

Memorandum Opinion

COUVILLION, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A1 and Rule 180. Respondent determined a deficiency of $2,128 in petitioner's 1979 Federal income tax and additions to tax of $511.75 under section 6651(a)(1), $106.40 under section 6653(a), and $79.85 under section 6654.

At trial, respondent conceded the deficiency in tax and the additions to tax. Respondent...

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