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HENDRIX v. COMMISSIONER

Docket No. 27303-88.

59 T.C.M. 509 (1990)

T.C. Memo. 1990-221

Patricia Hendrix v. Commissioner.

United States Tax Court.

Filed May 3, 1990.

Attorney(s) appearing for the Case

Patricia Hendrix, pro se. Sheila Olaksen, for the respondent.

Memorandum Opinion

KÖRNER, Judge:

For the year 1984, respondent determined a deficiency in income tax against petitioner in the amount of $18,769, together with additions to the tax in the amounts of $4,635.75 under section 6651(a)(1),1 $938.45 under section 6653(a)(1), and an addition of 50 percent of the interest due on $18,769, under the provisions of section 6653(a)(2...

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