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HART v. COMMISSIONER

Docket No. 9355-98.

77 T.C.M. 2113 (1999)

T.C. Memo. 1999-186

Humes Houston Hart v. Commissioner.

United States Tax Court.

Filed June 8, 1999.

Attorney(s) appearing for the Case

Humes Houston Hart, pro se. Judith Cohen, for the respondent.

MEMORANDUM OPINION

PANUTHOS, Chief Special Trial Judge:

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

Respondent determined a deficiency in petitioner's 1994 Federal income tax in the amount of $2,171 and an addition to tax pursuant to section 6651(a)(1) in the amount of $540.

Respondent concedes the deficiency and addition to tax in full; thus, the only issue in dispute is...

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