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WILLIAMS v. COMMISSIONER

Docket No. 9165-98.

78 T.C.M. 440 (1999)

T.C. Memo. 1999-305

Evelyn N. Williams v. Commissioner.

United States Tax Court.

Filed September 16, 1999.

Attorney(s) appearing for the Case

Evelyn N. Williams, pro se. Catherine M. Thayer and Claire R. McKenzie, for the respondent.

MEMORANDUM OPINION

DAWSON, Judge:

This case was assigned to Special Trial Judge Stanley J. Goldberg, pursuant to Rules 180, 181, and 183.1

The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.

OPINION OF THE SPECIAL TRIAL JUDGE

GOLDBERG, Special Trial Judge: Respondent determined the following deficiencies in petitioner's Federal income taxes and additions...

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