Anne C. Somervill - Page 1

                                                       T.C. Memo. 1996-165                                                                    


                                                   UNITED STATES TAX COURT                                                                    



                                            ANNE C. SOMERVILL, Petitioner v.                                                                  
                                  COMMISSIONER OF INTERNAL REVENUE, Respondent                                                                


                         Docket No. 14222-93.                    Filed April 1, 1996.                                                         

                         A. Kelly Williams, for petitioner.                                                                                   
                         Wanda M. Cohen, for respondent.                                                                                      

                                      MEMORANDUM FINDINGS OF FACT AND OPINION                                                                 
                         FAY, Judge:  Respondent determined deficiencies in Federal                                                           
                individual income tax against petitioner as follows:                                                                          
                                                                  Additions to Tax and Increased Interest                                     
                                                                                  Sec.                           Sec.                         
                Year                       Deficiency                           6621(c)                          6659                         
                1976                          $1,682                                 1                             --                         
                1977                          37,851                                 1                             --                         
                1978                          36,933                                 1                             --                         
                1979                          31,606                                 1                             --                         
                1980                          21,615                                 1                             --                         
                1981                          25,967                                 1                         $7,790                         





Page:   1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011