Bacon v. Commissioner

ROBERT CHARLES BACON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bacon v. Commissioner

Docket No. 13878-87.

United States Tax Court

T.C. Memo 1989-90; 1989 Tax Ct. Memo LEXIS 90; 56 T.C.M. (CCH) 1391; T.C.M. (RIA) 89090;

March 6, 1989.

Robert Charles Bacon, pro se.

Sylvia Shaughnessy, for the respondent.

PETERSON

MEMORANDUM OPINION

PETERSON, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code and Rules 180, 181, and 182. 1

Respondent determined a deficiency for petitioner's taxable year ended December 31, 1982, as follows:

A…