PURNELL v. COMMISSIONER

Docket No. 35653-85.

66 T.C.M. 1587 (1993)

T.C. Memo. 1993-593

Deborah A. Purnell v. Commissioner.

United States Tax Court.

Filed December 15, 1993.


Attorney(s) appearing for the Case

Deborah A. Purnell, pro se. Debra Lynn Reale, for the respondent.


Memorandum Opinion

BUCKLEY, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181 and 182.1 Respondent determined a deficiency in petitioner's 1983 Federal income tax in the amount of $2,493, together with an addition to tax under section 6653(a)(1) in the amount of $125 and under section 6653(a)(2) in the amount of 50 percent of the interest due on $2,493.

The sole...

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