DEPEW v. COMMISSIONER

Docket No. 16112-85.

55 T.C.M. 84 (1988)

T.C. Memo. 1988-48

Diane L. Depew v. Commissioner.

United States Tax Court.

Filed February 11, 1988.


Attorney(s) appearing for the Case

Ronald J. Maciel, 521 N. Redington, Hanford, Calif., for the petitioner. Steven A. Wilson, for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency of $17,483 in petitioner's Federal income taxes for 1981, and additions to tax of $874.15 under section 6653(a)(1),1 50 percent of the interest due on the underpayment under section 6653(a)(2), and $1,154.10 under section 6659. Respondent has now conceded that petitioner is not liable for any additions to tax under sections 6653(a)(1) or...

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