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PRIES v. COMMISSIONER

Docket No. 660-89.

61 T.C.M. 2442 (1991)

T.C. Memo. 1991-177

Jeffrey J. Pries v. Commissioner.

United States Tax Court.

Filed April 17, 1991.

Attorney(s) appearing for the Case

Chester A. Swart, 9847 Belmont St., Bellflower, Calif., for the petitioner. Sherri Spradley, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined a deficiency in income tax in the amount of $1,235 against Jeffrey J. Pries (petitioner) for his 1985 taxable year. The Commissioner also determined additions to tax under section 6653(a)(1) and (2), in the amounts of $61.75 and 50 percent of the interest due on $1,235, respectively.1 This case was submitted on the basis of a stipulation of facts and exhibits. Petitioner...

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