T.C. Memo. 1995-503
UNITED STATES TAX COURT
MARY C. McDONALD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13217-93. Filed October 23, 1995.
Roderick L. MacKenzie, for petitioner.
Kathryn K. Vetter, for respondent.
MEMORANDUM OPINION
RUWE, Judge: Respondent determined a deficiency of $8,913
in petitioner's 1989 Federal income tax. Respondent further
determined an accuracy-related penalty pursuant to section
6662(a)1 in the amount of $1,747.
After concessions, the issues for decision are: (1) Whether
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the taxable year in
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
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