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BROWN v. COMMISSIONER

Docket No. 3943-90.

61 T.C.M. 2832 (1991)

T.C. Memo. 1991-255

Joseph Brown v. Commissioner.

United States Tax Court.

Filed June 6, 1991.

Attorney(s) appearing for the Case

Joseph Brown, pro se. Emile L. Hebert III, for the respondent.

Memorandum Opinion

DINAN, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182.1

Respondent determined a deficiency of $1,373.00 in petitioner's Federal income tax for the taxable year 1987 and additions to tax under section 6653(a)(1)(A) of $68.65 and under section 6653(a)(1)(B) in the amount of 50 percent of the interest due on the amount of the underpayment...

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