STEWART v. COMMISSIONER

Docket No. 6773-87.

59 T.C.M. 704 (1990)

T.C. Memo. 1990-264

Marietta Stewart v. Commissioner.

United States Tax Court.

Filed May 30, 1990.


Attorney(s) appearing for the Case

Marietta Stewart, pro se, Andrew Weiss, for the respondent.


Memorandum Findings of Fact and Opinion

JACOBS, Judge:

By two notices of deficiency, respondent determined deficiencies in petitioner's Federal income taxes and additions to tax as follows:

                                                                  Additions to Tax Under Sections
  Year                        Deficiency     6653(b)1     6653(b)(1)    6653(b)(2)   ...

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