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CALHOUN v. COMMISSIONER

Docket No. 29576-89.

63 T.C.M. 2598 (1992)

T.C. Memo. 1992-189

Sherrie S. Calhoun v. Commissioner.

United States Tax Court.

Filed March 30, 1992.

Attorney(s) appearing for the Case

Marquis E. Whittington and Geoffrey R. Pauling, for the petitioner. Steven B. Bass, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1987 in the amount of $5,752 and additions to tax under sections 6651(a)(1)1, 6653(a)(1)(A), and 6661 in the respective amounts of $7,056, $1,509 and $1,438. Respondent also determined an addition to tax for 1987 under section 6653(a)(1)(B) equal to 50 percent of the interest that is...

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