CALLOW v. COMMISSIONER

Docket No. 5874-81.

43 T.C.M. 1060 (1982)

T.C. Memo. 1982-193

Michele A. Callow v. Commissioner.

United States Tax Court.

Filed April 13, 1982.


Attorney(s) appearing for the Case

Michele A. Callow, pro se. Benjamin A. deLuna, for the respondent.


Memorandum Opinion

DAWSON, Judge:

This matter is before the Court on respondent's motion for summary judgment filed on February 18, 1982. The motion was heard at the Denver Trial Session on March 22, 1982.

In a statutory notice of deficiency dated December 22, 1980, respondent determined the following deficiencies in petitioner's Federal income taxes and additions to tax:

                              Additions to Tax
  Year     Deficiency...

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