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KARELAS v. COMMISSIONER

Docket No. 1819-89.

61 T.C.M. 2181 (1991)

T.C. Memo. 1991-121

Richard L. Karelas v. Commissioner.

United States Tax Court.

Filed March 19, 1991.

Attorney(s) appearing for the Case

Richard L. Karelas, pro se. Daniel Parent, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

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

Respondent determined a deficiency in petitioner's 1986 Federal income tax in the amount of $733 together with an addition to tax under section 6653(a)(1)(A) in the amount of $36.65 and under section 6653(a)(1)(B) in the amount of 50 percent of the interest due on the deficiency.

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