DIPIERRO v. COMMISSIONER

Docket No. 12950-97.

77 T.C.M. 2132 (1999)

T.C. Memo. 1999-189

Beatrice DiPierro v. Commissioner.

United States Tax Court.

Filed June 9, 1999.


Attorney(s) appearing for the Case

B. Gray Gibbs, for the petitioner. Judith C. Winkler and Howard P. Levine, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

HALPERN, Judge:

By notice of deficiency dated March 31, 1997 (the deficiency notice), respondent determined deficiencies in petitioner's Federal income taxes and addition to tax, and accuracy-related penalties as follows:

                                                     Addition to tax     Accuracy-related
Year                                    Deficiency   Sec. 6651...

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