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WALKER v. COMMISSIONER

Docket No. 663-96.

75 T.C.M. 2373 (1998)

T.C. Memo. 1998-194

George F. Walker v. Commissioner.

United States Tax Court.

Filed May 27, 1998.

Attorney(s) appearing for the Case

George F. Walker, pro se.

Charles M. Ruchelman, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge:

Respondent determined a deficiency of $8,433 in petitioner's Federal income tax for 1990 and an addition to tax of $1,952 under section 6651(a)(1)1 for failing to timely file his 1990 tax return.

Before trial, petitioner conceded that his daughter, Wendy Walker, did not qualify as his dependent under sections 151 and 152 as claimed on his Federal income tax return. In...

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