GOINGS v. COMMISSIONER

Docket No. 12090-94.

73 T.C.M. 2065 (1997)

T.C. Memo. 1997-87

Beverly D. Goings v. Commissioner.

United States Tax Court.

Filed February 19, 1997.


Attorney(s) appearing for the Case

Randy P. Zinna, Baton Rouge, La., for the petitioner. Stevens E. Moore, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

WRIGHT, Judge:

Respondent determined deficiencies in, additions to, and penalties on petitioner's Federal income tax for taxable years 1985 through 1990 in the following amounts:1

Year      Deficiency   6653(b)(1)   6653(b)(2)   6653(b)(1)(A)   6653(b)(1)(B)    6661      6663...

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