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STIRLING v. COMMISSIONER

Docket No. 21090-93.

69 T.C.M. 2065 (1995)

T.C. Memo. 1995-104

Richard Edward Stirling v. Commissioner.

United States Tax Court.

Filed March 13, 1995.

Attorney(s) appearing for the Case

Richard Edward Stirling, pro se. Frank D. Armstrong, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

WOLFE, 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 of $7,166 in petitioner's 1990 Federal income tax and a penalty pursuant to section 6662(a) in the amount of $1,433.

After concessions,2 the issues for decision with respect to petitioner...

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