Burton v. Commissioner

JAMES BURTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Burton v. Commissioner

Docket No. 1298-85.

United States Tax Court

T.C. Memo 1986-38; 1986 Tax Ct. Memo LEXIS 572; 51 T.C.M. (CCH) 353; T.C.M. (RIA) 86038;

January 28, 1986.

James Burton, pro se.

Jeffrey A. Hatfield, for the respondent.

AARONS

MEMORANDUM FINDINGS OF FACT AND OPINION

AARONS, Special Trial Judge: This case was assigned to Special Trial Judge Aarons pursuant to section 7456(d)(3) and Rules 180, 181 and 182 1.

Respondent determined a deficiency in petitioner's 1982 Federal income tax in the amount of $213. The issues…