PEARCY v. COMMISSIONER

Docket No. 3462-91.

66 T.C.M. 1166 (1993)

T.C. Memo. 1993-499

Joann A. Pearcy v. Commissioner.

United States Tax Court.

Filed October 28, 1993.


Attorney(s) appearing for the Case

Dee Wampler, 1200 E. Woodhurst Dr., Springfield, Mo., for the petitioner. Robert M. Fowler, for the respondent.


[****HEADNOTE****]

Memorandum Findings of Fact and Opinion

COLVIN, Judge:

Respondent determined deficiencies in and additions to petitioner's income tax as follows:

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

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