Ferris v. Commissioner

ROGER ELI FERRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ferris v. Commissioner

Docket No. 4700-85.

United States Tax Court

T.C. Memo 1986-32; 1986 Tax Ct. Memo LEXIS 573; 51 T.C.M. (CCH) 335; T.C.M. (RIA) 86032;

January 27, 1986.

Roger Eli Ferris, pro se.

Michael Kevin Phalin, for 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 1981 Federal income tax in the amount of $3,365. After…