FLEMING v. COMMISSIONER

Docket No. 16422-86.

56 T.C.M. 1022 (1989)

T.C. Memo. 1989-10

Barbara E. Fleming v. Commissioner.

United States Tax Court.

Filed January 10, 1989.


Attorney(s) appearing for the Case

Donald D. DeGrasse and William J. Rohrbach, Jr., 3701 Kirby Dr., Houston, Tex., for the petitioner. Elizabeth Girafalco Chirich, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in petitioner's and her former husband's Federal income taxes for the taxable years 1982 and 1983 and additions to tax as follows:

                                                             Additions to Tax
  Year                             Deficiency     6653(a)(1)1  6653(a)(2)   ...

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