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JONES v. COMMISSIONER

Docket No. 5110-92.

66 T.C.M. 368 (1993)

T.C. Memo. 1993-358

Walter Raymond Jones, Jr. v. Commissioner.

United States Tax Court.

Filed August 16, 1993.

Attorney(s) appearing for the Case

Walter Raymond Jones, Jr., pro se. Catherine Caballero, for the respondent.

Memorandum Findings of Fact and Opinion

PANUTHOS, Chief Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3)1 and Rules 180, 181, and 182.2

Respondent determined deficiencies in petitioner's Federal income tax for the taxable years 1987, 1988, and 1989 in the amounts of $383, $535 and $289, respectively. In a...

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