T.C. Memo. 1996-310 UNITED STATES TAX COURT KATHLEEN A. BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20832-95. Filed July 10, 1996. Kathleen A. Brown, pro se. T. Alan Friday, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SCOTT, Judge: Respondent determined deficiencies in petitioner's Federal income taxes and accuracy-related penalties under section 6662.1 The deficiencies were in the amounts of 1 All section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure, unless otherwise indicated.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
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