AINA v. COMMISSIONER

Docket Nos. 25693-85, 43901-85.

53 T.C.M. 88 (1987)

T.C. Memo. 1987-76

Alice Aina v. Commissioner.

United States Tax Court.

Filed February 9, 1987.


Attorney(s) appearing for the Case

Edward P. Phillips, 1881 University Dr., Coral Springs, Fla. for the petitioner. John F. Hernandez, for the respondent.


Memorandum Findings of Fact and Opinion

SWIFT, Judge:

Respondent determined deficiencies in petitioner's Federal income and self-employment tax liabilities and additions to tax for the years 1981, 1982, and 1983 as follows:

                            Additions to Tax
                             Sec.       Sec.
Years       Deficiencies   6653(b)1    6653(a)

1981...

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