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HINDS v. COMMISSIONER

Docket No. 41750-85.

56 T.C.M. 104 (1988)

T.C. Memo. 1988-426

Suzanne Hinds v. Commissioner.

United States Tax Court.

Filed September 8, 1988.

Attorney(s) appearing for the Case

Leo M. Evans, for the petitioner. Florence M. Jones, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

By notice of deficiency dated September 4, 1985, respondent determined deficiencies in petitioner's Federal income tax and additions to tax as follows:

                                  Addition to
                                    Tax
                                    Sec.
  Year           Deficiency      6653(a)1
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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