Timie A. Morin - Page 1
















                                 T.C. Memo. 1999-239                                  


                               UNITED STATES TAX COURT                                


                            TIMIE A. MORIN, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 6477-98.            Filed July 22, 1999.                    


               Timie A. Morin, pro se.                                                
               Julie L. Payne, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               VASQUEZ, Judge:  Respondent determined the following                   
          deficiencies in and additions to petitioner's Federal income tax:           
               Additions to Tax                                                       
          Year      Deficiency      Sec. 6651(a)      Sec. 6654                       
          1994        $7,317           $1,829            $380                         
          1995         6,822            1,706             370                         








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