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KELLY v. COMMISSIONER

Docket No. 10304-94.

73 T.C.M. 2603 (1997)

T.C. Memo. 1997-185

Kathleen J. Kelly v. Commissioner.

United States Tax Court.

Filed April 21, 1997.

Attorney(s) appearing for the Case

Kathleen J. Kelly, pro se. Veena Luthra, for the respondent.

MEMORANDUM OPINION

GOLDBERG, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined a deficiency in petitioner's Federal income tax for 1989 in the amount of $4,511 and additions to tax pursuant to sections 6651(a) and 6654(a) in the amounts of $685.75 and $172.05, respectively. After a concession,2 the issues for decision are whether...

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