Borntrager v. Comm'r

EZRA ELI BORNTRAGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Borntrager v. Comm'r

Docket No. 23132-88

United States Tax Court

T.C. Memo 1990-32; 1990 Tax Ct. Memo LEXIS 32; 58 T.C.M. (CCH) 1242; T.C.M. (RIA) 90032;

January 17, 1990

Ezra Eli Borntrager, pro se.

Bridgette M. Gibson, for the respondent.

GUSSIS

MEMORANDUM OPINION

GUSSIS, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code and Rule 180 et seq. 1

Respondent determined a deficiency in petitioner's Federal income tax for the year 1986 in the amount of $ 560. The…