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PRICE v. COMMISSIONER

Docket No. 5231-00.

82 T.C.M. 938 (2001)

T.C. Memo. 2001-307

Katrina L. Price v. Commissioner.

United States Tax Court.

Filed November 30, 2001.

Attorney(s) appearing for the Case

Katrina L. Price, pro se. Jeffrey Johnson, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined deficiencies in petitioner's Federal income tax of $6,220 for 1993 and $3,532 for 1994, additions to tax of $1,555 for failure to file for 1993 and $261 for failure to pay estimated tax for 1993, and an accuracy-related penalty of $706 for 1994.

The issues for decision are:

1. Whether petitioner is liable for income tax on her salary of $13,000 per year in 1993 and...

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