MOSTAFA v. COMMISSIONER

Dkt. No. 12964-04.

91 T.C.M. 1187 (2006)

T.C. Memo. 2006-106

Susan F. Mostafa v. Commissioner.

United States Tax Court.

May 15, 2006.


Attorney(s) appearing for the Case

Susan F. Mostafa, pro se;

Nhi T. Luu-Sanders and Thomas J. Travers, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge:

Respondent determined a deficiency in petitioner's 1996 Federal income tax of $1,377 and additions to tax of $310 and $344 under section 6651(a)(1) and (2), respectively.1

After concessions,2 the issues for decision are: (1) Whether petitioner must include wages of $1,076 in her gross income; (2) whether she must include individual retirement...

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