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VITALE v. COMMISSIONER

Docket No. 21911-85.

55 T.C.M. 947 (1988)

T.C. Memo. 1988-233

Deborah A. Vitale v. Commissioner.

United States Tax Court.

Filed May 25, 1988.

Attorney(s) appearing for the Case

Deborah A. Vitale, Falls Church, Va., pro se. Lindsey D. Stellwagen, for the respondent.

Memorandum Findings of Fact and Opinion

WILLIAMS, Judge:

The Commissioner determined a deficiency in petitioner's 1981 Federal income tax of $2,476.98 and additions to tax pursuant to 6653(a)(1)1 and 6653(a)(2). The issues we must decide are: (1) whether respondent was precluded from determining the deficiency in issue; (2) whether petitioner is entitled to deductions generated...

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