T.C. Memo. 1996-66
UNITED STATES TAX COURT
GERALDINE H. PEARSON, Petitioner v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
Docket No. 14580-92. Filed February 20, 1996.
Marc K. Sellers, for petitioner.
Ann M. Murphy, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies in
petitioner's Federal income tax of $2,681 for 1988, $5,338 for
1989, and $4,071 for 1990, and additions to tax of $134 for 1988
for negligence under section 6653(a) and $770 for 1989 and $574
for 1990 for failure to timely file under section 6651(a).
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