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LITTLE v. COMMISSIONER

Docket No. 2626-94.

69 T.C.M. 1575 (1995)

T.C. Memo. 1995-1

Sarah T. Little v. Commissioner

United States Tax Court.

Filed January 3, 1995.

Attorney(s) appearing for the Case

Sarah T. Little, pro se. William A. McCarthy, for the respondent.

Memorandum Opinion

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined a deficiency of $1,716 in Federal income tax and an addition to tax under section 6651(a)(1) in the amount of $371 with respect to petitioner's 1990 tax year.

At trial, respondent conceded the deficiency in tax and the addition to tax. The sole issue for decision...

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