WISEMAN v. COMMISSIONER

Docket No. 24183-93.

69 T.C.M. 2564 (1995)

T.C. Memo. 1995-203

Shirley McVay Wiseman v. Commissioner.

United States Tax Court.

Filed May 10, 1995.


Attorney(s) appearing for the Case

John D. Alford, P.O. Drawer 848, Fort Smith, Ark., for the petitioner. Michael F. O'Donnell, for the respondent.


Memorandum Opinion

LARO, Judge.

This case was submitted to the Court fully stipulated. Shirley McVay Wiseman petitioned the Court to redetermine respondent's determination of a $69,759 deficiency in her 1989 Federal income tax and a $13,952 penalty under section 6662. Following concessions by the parties, the sole issue for decision is whether section 469 prevents petitioner from aggregating her distributive...

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