GRANDBOUCHE v. COMMISSIONER

Docket No. 26785-90.

99 T.C. 604 (1992)

JOANNA M. GRANDBOUCHE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 30, 1992.


Attorney(s) appearing for the Case

Larry M. Lopez, for petitioner.

Frederick J. Lockhart, Jr., for respondent.


OPINION

JACOBS, Judge:

Respondent determined a deficiency in petitioner's 1987 Federal income tax as follows:

                                    Additions to tax

                     Sec.              Sec.           Sec.       Sec.
   Deficiency     6653(a)(1)(A)     6653(a)(1)(B)     6654       6661

    $238,606        $11,930              1
                    
                    
                    

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