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BROWN v. COMMISSIONER

Docket No. 20832-95.

72 T.C.M. 59 (1996)

T.C. Memo. 1996-310

Kathleen A. Brown v. Commissioner.

United States Tax Court.

Filed July 10, 1996.

Attorney(s) appearing for the Case

Kathleen A. Brown, pro se. T. Alan Friday, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes and accuracy-related penalties under section 6662.1 The deficiencies were in the amounts of $956 and $1,213, and the accuracy-related penalties were in the amounts of $191.20 and $242.60, for the calendar years 1991 and 1992, respectively.

The issues for decision are: (1) The amount of income from...

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