T.C. Memo. 1996-33
UNITED STATES TAX COURT
REBECCA A. PECK, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2515-94. Filed January 29, 1996.
Rebecca A. Peck, pro se.
Charles J. Graves, for respondent.
MEMORANDUM OPINION
K�RNER, Judge: Respondent determined deficiencies in and
additions to petitioner's Federal income taxes for the years and
in the amounts as follows:
Additions to Tax
Year Deficiency Sec. 6651(a) Sec. 6654(a)
1990 $16,153 $1,777.50 $401.61
1991 16,620 1,747.50 340.46
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