Walsh v. Commissioner

1987 U.S. Tax Ct. LEXIS 182

Opinion

CHRISTOPHER S. WALSH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Walsh v. Commissioner

Docket No. 36064-84

United States Tax Court

1987 U.S. Tax Ct. LEXIS 182;

April 24, 1987

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STERRETT

DECISION

Pursuant to agreement of the parties in this case, it is

ORDERED and DECIDED: That there are deficiencies in excise taxes due from the petitioner as follows:

Taxable Year	Excise Tax Deficiency
	Sect. 4975(a)	Sect. 4975(b)
1978	10.41	None
1979	135.41	None
1980	260.41	None
1981	385.41	None
1982	510.41	None

Chief Judge Samuel B. Sterrett

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It is hereby stipulated that the Court may enter the foregoing decision in this case.

It is further stipulated that, effective upon entry of this decision by the Court, petitioner waives the restrictions contained in section 6213(a) of the Internal Revenue Code of 1954 prohibiting assessment and collection of any deficiencies in taxes shown above in this decision, plus statutory interest, until the decision of the Tax Court has become final.

WILLIAM F. NELSON

Chief Counsel

Internal Revenue Service (LN)