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COHEN v. COMMISSIONER

Docket No. 22076-90.

66 T.C.M. 162 (1993)

T.C. Memo. 1993-318.

Stanley Cohen v. Commissioner.

United States Tax Court.

Filed July 20, 1993.

Attorney(s) appearing for the Case

Stanley Cohen, pro se. Alan R. Peregoy, for the respondent.

Memorandum Opinion

DINAN, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioner's Federal income tax for the year 1987 in the amount of $2,453 and additions to tax pursuant to section 6653(a)(1)(A) in the amount of $123, plus 50 percent of the interest payable under section 6601 with respect to the portion...

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