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ALBERTS v. COMMISSIONER

Docket No. 2923-85.

52 T.C.M. 665 (1986)

T.C. Memo. 1986-483

Wanda Faye Alberts v. Commissioner.

United States Tax Court.

Filed September 25, 1986.

Attorney(s) appearing for the Case

Wanda Faye Alberts, pro se, Merritt Island, Fla. Steven Wilson, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes and additions to tax under section 6653(b)1 as follows:

                                           Addition to Tax
  Year                  Deficiency         (Sec. 6653(b))

  1979 ................   $2,184...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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