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TOLLIVER v. COMMISSIONER

Docket No. 14912-89.

62 T.C.M. 770 (1991)

T.C. Memo. 1991-460

Dorothy Tolliver v. Commissioner.

United States Tax Court.

Filed September 19, 1991.

Attorney(s) appearing for the Case

Joseph H. Blackwell, for the petitioner. Donza M. Poole, for the respondent.

Memorandum Opinion

BUCKLEY, 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 $4,647 in petitioner's Federal income tax for taxable year 1986, together with additions to tax for negligence under section 6653(a)(1)(A) and (B) in the respective amounts of $14 and 50 percent of the interest due on the portion of the...

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