Cash v. Commissioner

JIMMY D. CASH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cash v. Commissioner

Docket No. 9843-93

United States Tax Court

T.C. Memo 1994-166; 1994 Tax Ct. Memo LEXIS 167; 67 T.C.M. (CCH) 2699;

April 18, 1994, Filed

Decision will be entered for respondent except for the section 6651(a)(1) addition to tax.

For petitioner: Leroy Boyer.

For respondent: Edith F. Moates.

DINAN

DINAN

MEMORANDUM OPINION

DINAN, 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 in petitioner's 1990 Federal…