T.C. Memo. 1995-586
UNITED STATES TAX COURT
MARIA D. LERMA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18324-94. Filed December 12, 1995.
Maria D. Lerma, pro se.
Frank R. Hise, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $8,913
in petitioner's Federal income tax for 1987 and an addition to
tax of $2,228 pursuant to section 6651(a)(1). Unless otherwise
indicated, all section references are to the Internal Revenue
Code in effect for the year in issue, and all Rule references are
to the Tax Court Rules of Practice and Procedure.
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