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WEIR v. COMMISSIONER

Docket No. 11550-99.

82 T.C.M. 281 (2001)

T.C. Memo. 2001-184

Katherine A. Weir v. Commissioner.

United States Tax Court.

Filed July 23, 2001.

Attorney(s) appearing for the Case

Bruce A. Meyers, for the petitioner. David A. Conrad, for the respondent.

MEMORANDUM OPINION

HALPERN, Judge:

By notice of deficiency dated January 22, 1999 (the notice), respondent determined deficiencies in, additions to, and penalties with respect to, petitioner's 1994 and 1995 Federal income taxes as follows:

                                      Additions to Tax/Penalty Under
Year                        Deficiency   Sec. 6651(a)   Sec. 6654   Sec. 6662(a)

1994 .......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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