BENTLEY v. COMMISSIONER

OLIVER V. BENTLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

BENTLEY v. COMMISSIONER

Docket No. 14660-87.

United States Tax Court

T.C. Memo 1988-444; 1988 Tax Ct. Memo LEXIS 469; 56 T.C.M. (CCH) 215-3;

September 19, 1988.

Oliver V. Bentley, pro se.

Eileen Kato, for the respondent.

GOLDBERG

MEMORANDUM OPINION

GOLDBERG, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) of the Internal Revenue Code of 1986. 1

Respondent determined a $ 4,576 deficiency in petitioner's 1984 Federal income tax. Respondent also determined that petitioner was liable for…