Vance v. Commissioner

JEROME H. VANCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Vance v. Commissioner

Docket No. 28143-84

United States Tax Court

T.C. Memo 1989-95; 1989 Tax Ct. Memo LEXIS 95; 56 T.C.M. (CCH) 1408; T.C.M. (RIA) 89095;

March 13, 1989.

Jerome H. Vance, pro se.

Willard N. Timm, Jr., for the respondent.

HAMBLEN

MEMORANDUM FINDINGS OF FACT AND OPINION

HAMBLEN, Judge: For petitioner's taxable year ended in 1980, respondent determined a deficiency in petitioner's Federal income tax of $ 6,884 and additions to tax under sections 6654 and 6653(b)1 in the respective amounts of $ 434 and $ 3,442. In…