SHIRLEY YEE v. COMMISSIONER

Docket No. 12507-82.

50 T.C.M. 551 (1985)

T.C. Memo. 1985-379

Shirley Yee v. Commissioner.

United States Tax Court.

Filed July 29, 1985.


Attorney(s) appearing for the Case

Shirley Yee, pro se. Darren M. Larsen, for the respondent.


Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent, for the taxable year ended December 31, 1978, determined a deficiency in income tax in the amount of $14,450 and an addition to tax under section 6653(a)1 in the amount of $723 for Shirley Yee (petitioner) who resided in Torrance, California, at the time of filing the petition. Some of the facts have been stipulated, and the stipulation of facts and exhibits thereto...

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