T.C. Memo. 1995-484 UNITED STATES TAX COURT BETTY J. SHACKELFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13183-93. Filed October 5, 1995. Roderick L. MacKenzie, for petitioner. Daniel J. Parent and Kathryn K. Vetter, for respondent. MEMORANDUM OPINION RUWE, Judge: Respondent determined a deficiency of $40,012 in petitioner's 1989 Federal income tax. Respondent further determined an accuracy-related penalty pursuant to section 6662(a)1 in the amount of $7,949. 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.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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