DeMauro v. Commissioner

LOUIS ROBERT DeMAURO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

DeMauro v. Commissioner

Docket No. 12143-92

United States Tax Court

T.C. Memo 1994-460; 1994 Tax Ct. Memo LEXIS 465; 68 T.C.M. (CCH) 721;

September 19, 1994, Filed

Decision will be entered for respondent.

Louis Robert DeMauro, pro se. 1

For respondent: Keith L. Gorman.

PARR

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge: Respondent determined a deficiency in petitioner's Federal income tax for 1989 of $ 32,486 and an addition to tax under section 66622 in the amount of $ 562.

The issues for decision are: (1) Whether…