T.C. Memo. 1996-470
UNITED STATES TAX COURT
JANICE L. MORRIS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4838-95. Filed October 21, 1996.
Phillip H. Hamilton and John J. Vassen, for petitioner.
Darrell C. Weaver, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following defi-
ciencies in petitioner's Federal income tax:1
1 In the notice of deficiency (notice), which was issued to both
petitioner and her former husband, David E. Morris, Jr. (Mr.
Morris or DEM), respondent determined (1) deficiencies in income
tax with respect to both of them and (2) additions to tax for
fraud only with respect to Mr. Morris. Mr. Morris filed his own
petition with the Court in docket No. 4839-95. The Court entered
(continued...)
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