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BUSH v. COMMISSIONER

Docket No. 16232-91.

62 T.C.M. 1411 (1991)

T.C. Memo. 1991-607

Stan E. Bush v. Commissioner.

United States Tax Court.

Filed December 9, 1991.

Attorney(s) appearing for the Case

Stan E. Bush, pro se. Thomas R. Lamons, for the respondent.

Memorandum Opinion

NAMEROFF, Special Trial Judge:

This case is before the Court on respondent's Motion to Dismiss For Failure to State a Claim. The Court, sua sponte, also considers whether to impose a penalty under section 6673.1 This case was assigned pursuant to section 7443A(b) and Rules 180, 181, and 182 by order of the Chief Judge.

In a notice of deficiency, respondent determined a deficiency in income tax and additions...

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