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ZIMMERMAN v. COMMISSIONER

Docket No. 5586-94.

71 T.C.M. 3001 (1996)

T.C. Memo. 1996-223

Carla J. Zimmerman v. Commissioner.

United States Tax Court.

Filed May 15, 1996.

Attorney(s) appearing for the Case

George Ortiz, Acala, Fla., for the petitioner. Judith C. Winkler, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER, Judge:

Respondent determined the following deficiencies in tax, additions to tax, and penalty for petitioner Carla J. Zimmerman and her husband, Charles R. Zimmerman:

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

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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