McMANUS v. COMMISSIONER

Dkt. No. 13540-04.

91 T.C.M. 942 (2006)

T.C. Memo. 2006-57

Karen McManus v. Commissioner.

United States Tax Court.

March 27, 2006.


Attorney(s) appearing for the Case

Philip A. Putman, for petitioner;

Monica Gingras, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for 1996 of $3,548 as well as additions to tax under section 6651(a)(1) of $887 and section 6654 of $189.1

The issues for decision are: (1) Whether petitioner received $15,800 of unreported income in 1996 as respondent determined; and (2) whether petitioner is liable for additions to tax under sections...

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