Nuss v. Commissioner

RICHARD WAYNE NUSS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Nuss v. Commissioner

Docket No. 28759-81.

United States Tax Court

T.C. Memo 1984-512; 1984 Tax Ct. Memo LEXIS 163; 48 T.C.M. (CCH) 1221; T.C.M. (RIA) 84512;

September 25, 1984.

Richard Wayne Nuss, pro se.

David G. Hendricks, for the respondent.

WILES

MEMORANDUM OPINION

WILES, Judge: Respondent determined the following deficiencies in, and additions to, petitioner's Federal income taxes:

Addition to Tax

Year

Deficiency

Sec. 6653(a) 1

1978

$149

$7.45

1979

177

8.85

1980

833

41.65

The issues for decision are: (1) Whether petitioner is…