ANTHONY v. COMMISSIONER

Docket No. 2360-91.

63 T.C.M. 2294 (1992)

T.C. Memo. 1992-133

Marion Hale Anthony v. Commissioner.

United States Tax Court.

Filed March 5, 1992.


Attorney(s) appearing for the Case

Marion Hale Anthony, pro se. Agnes Gormley, for the respondent.


Memorandum Findings of Fact and Opinion

HALPERN, Judge:

Respondent determined deficiencies and an increased rate of interest for petitioner as follows:

                    Increased Interest
Year   Deficiency     Sec. 6621(c)

1981   $34,073      120% of the interest
                      due on $31,951
1982    16,964      120% of the interest
                      due on $15,855

The sole issue to...

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