DE AYCARDI v. COMMISSIONER

Docket No. 11922-95.

74 T.C.M. 15 (1997)

T.C. Memo. 1997-308

Alejandrina De Aycardi v. Commissioner.

United States Tax Court.

Filed July 3, 1997.


Attorney(s) appearing for the Case

Alejandrina De Aycardi, pro se.1 Susan G. Lewis, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge:

Respondent determined deficiencies and additions to tax for 1987, 1988, and 1989 with respect to petitioner's Federal income taxes as follows:

                                     Addition to Tax
Year                    Deficiency   Sec. 6651(a)(1)

1987 ................    $17,835         $4,459
1988 ................     21,529          5,382
1989 ..........

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