Morris v. Commissioner

STEPHEN MARCO MORRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Morris v. Commissioner

Docket No. 32983-85

United States Tax Court

T.C. Memo 1990-580; 1990 Tax Ct. Memo LEXIS 651; 60 T.C.M. (CCH) 1218; T.C.M. (RIA) 90580;

November 13, 1990, Filed

Decision will be entered for the respondent.

Stephen Marco Morris, pro se.

Willie Fortenberry, for the respondent.

WELLS, Judge.

WELLS

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined deficiencies in and additions to petitioner's Federal income tax as follows:

Additions to Tax Under Sections

Year

Deficiency

1 6653(b)

6654

1978

$ 3,108.00

$…