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KAPPENBERG v. COMMISSIONER

Docket No. 14202-90.

67 T.C.M. 3132 (1994)

T.C. Memo. 1994-292

Catherine Faith Kappenberg, f.k.a. Catherine Faith Abrash v. Commissioner.

United States Tax Court.

Filed June 27, 1994.

Attorney(s) appearing for the Case

Roger L. Simon, 999 Brush Hollow Rd., Westbury, N.Y., for the petitioner. Catherine R. Chastanet, for the respondent.

Memorandum Findings of Fact and Opinion

BEGHE, Judge:

Respondent determined, by statutory notice dated April 13, 1990, deficiencies in and additions to the Federal income tax of petitioner and Bruce Abrash as follows:

                                                                    Additions to Tax
                                                     ---------------------------------------------
Year                       ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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