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McCANN v. COMMISSIONER

Docket No. 678-95.

71 T.C.M. 2403 (1996)

T.C. Memo. 1996-120

Horace E. McCann v. Commissioner.

United States Tax Court.

Filed March 12, 1996.

Attorney(s) appearing for the Case

Horace E. McCann, pro se. Horace Crump, for the respondent.

MEMORANDUM OPINION

POWELL, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

By notice of deficiency dated November 3, 1994, respondent determined a deficiency in petitioner's 1991 Federal income tax and an accuracy-related penalty pursuant to section 6662(a) in the respective amounts of $2,394 and $479...

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