ADAMS v. COMMISSIONER

Docket Nos. 42256-86, 42257-86.

58 T.C.M. 1261 (1990)

T.C. Memo. 1990-38

Judy F. Adams v. Commissioner.

United States Tax Court.

Filed January 22, 1990.


Attorney(s) appearing for the Case

Judy F. Adams, pro se. Janice C. Taylor, for the respondent.


Memorandum Opinion

RUWE, Judge:

This matter is before the Court on respondent's motion for summary judgment. In two separate notices of deficiency respondent determined deficiencies in petitioner's Federal income taxes and additions to tax as follows:

              Docket No. 42256-86
                                Addition to Tax
Year               Deficiency    Sec. 6653(b)2
                    
                    
                    

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