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NIEMAN v. COMMISSIONER

Docket No. 1094-93.

66 T.C.M. 1340 (1993)

T.C. Memo. 1993-533

Ralph Edward Nieman v. Commissioner.

United States Tax Court.

Filed November 17, 1993.

Attorney(s) appearing for the Case

Ralph Edward Nieman, pro se. John W. Duncan, for the respondent.

Memorandum Opinion

GOLDBERG, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 This case is before the Court on respondent's Motion For Summary Judgment.

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1990 in the amount of $2,374 and an addition to tax under section 6651(a) in the amount of $246.

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