THOMPSON v. COMMISSIONER

Docket No. 4702-97.

75 T.C.M. 2481 (1998)

T.C. Memo. 1998-214

Joann Thompson, f/k/a Joann Bates v. Commissioner.

United States Tax Court.

Filed June 17, 1998.


Attorney(s) appearing for the Case

Charles N. Woodward, for the petitioner. Elizabeth Downs, for the respondent.


MEMORANDUM OPINION

POWELL, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioner's 1994 Federal income tax and an addition to tax under section 6651(a) in the amounts of $4,446 and $126, respectively. Petitioner resided in Guthrie, Oklahoma, when she filed her petition in this case.

The issue is...

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