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MADIGAN v. COMMISSIONER

Docket No. 20371-94.

74 T.C.M. 366 (1997)

T.C. Memo. 1997-383

Eva J. Madigan v. Commissioner.

United States Tax Court.

Filed August 21, 1997.

Attorney(s) appearing for the Case

B. Gray Gibbs, St. Petersburg, Fla., for the petitioner. J. Scot Simpson, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WRIGHT, Judge:

Respondent determined a deficiency of $20,238 in petitioner's Federal income tax for taxable year 1991. Respondent further determined that petitioner is liable for additions to tax under sections 6651(a)1 and 6654 in the amounts of $4,999 and $1,148, respectively. After concessions, the sole issue for decision is whether respondent has connected certain bank deposits that...

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