Gail Carlett Dixon - Page 1
















                                 T.C. Memo. 1999-246                                  


                               UNITED STATES TAX COURT                                


                         GAIL CARLETTE DIXON, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8767-98.                     Filed July 28, 1999.           


                    Held: R's determination that P had unreported income              
               from her sole proprietorship as an income tax preparer in              
               the amounts of $87,000, $128,000, and $153,000 for the 1990,           
               1991, and 1992 taxable years, respectively, is sustained.              
                    Held, further, R's determination that P is liable for             
               the additions to tax under secs. 6651(a)(1), I.R.C., and               
               6654(a), I.R.C., for the 1990, 1991, and 1992 taxable years            
               is sustained.                                                          


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









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