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DIXON v. COMMISSIONER

Docket No. 8767-98.

78 T.C.M. 161 (1999)

T.C. Memo. 1999-246

Gail Carlette Dixon v. Commissioner.

United States Tax Court.

Filed July 28, 1999.

Attorney(s) appearing for the Case

Gail Carlette Dixon, pro se. Daniel J. Parent, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

NIMS, Judge:

Respondent determined deficiencies and additions to tax for 1990, 1991, and 1992 with respect to petitioner's Federal income taxes as follows:

                                                           Additions to Tax
Year                                  Deficiency   Sec. 6651(a)(1)   Sec. 6654(a)

1990 ..............................    $17,238      ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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