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GONZALES v. COMMISSIONER

Docket No. 16900-91.

66 T.C.M. 684 (1993)

T.C. Memo. 1993-416

Darrin D. Gonzales v. Commissioner.

United States Tax Court.

Filed September 13, 1993.

Attorney(s) appearing for the Case

Roxann C. Conrad, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

This matter was assigned pursuant to the provisions of section 7443A(b)(3)1 and Rules 180, 181, and 182. It is before us on respondent's Motion for Summary Judgment.

Respondent determined a deficiency in petitioner's 1988 Federal income tax in the amount of $2,344, together with additions to tax under section 6651(a) in the amount of $432.50, under section 6653(a)(1) in...

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