Alevras v. Commissioner

CHRIS G. ALEVRAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Alevras v. Commissioner

Docket No. 18404-81.

United States Tax Court

T.C. Memo 1987-497; 1987 Tax Ct. Memo LEXIS 493; 54 T.C.M. (CCH) 735; T.C.M. (RIA) 87497;

September 28, 1987.

Chris G. Alveras, pro se.

Alfred A. Pierri, for respondent.

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1977 in the amount of $ 54,184 and a section 6653(b) 1 addition to the tax in the amount of $ 27,092. The issues for decision are as…