T.C. Memo. 1999-167
UNITED STATES TAX COURT
JOYCE E. HASTINGS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2032-97. Filed May 18, 1999.
Joyce E. Hastings, pro se.
Linas N. Udrys, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined income tax
deficiencies and additions to tax for petitioner’s 1986 and 1988
through 1992 taxable years as follows:
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