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BRANCH v. COMMISSIONER

Docket No. 3351-92.

67 T.C.M. 2822 (1994)

T.C. Memo. 1994-191

John C. Branch v. Commissioner.

United States Tax Court.

Filed April 28, 1994.

Attorney(s) appearing for the Case

John C. Branch, pro se. Christopher A. Fisher, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency in income tax due from petitioner for the year 1988 in the amount of $13,101 and an addition to tax attributable to negligence or intentional disregard of rules and regulations within the meaning of section 6653(a)(1)1 in the amount of $655.05.

The issues for decision are:2

(1) Whether petitioner is entitled to the section...

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