T.C. Memo. 1996-61
UNITED STATES TAX COURT
DIANA LYNN TAUB, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14117-94. Filed February 15, 1996.
Diana Lynn Taub, pro se.
Reginald R. Corlew, for respondent.
MEMORANDUM OPINION
LARO, Judge: Diana Lynn Taub petitioned the Court to
redetermine respondent's determination of deficiencies in her
1989 and 1990 Federal income tax, additions thereto, and
penalties. For 1989, respondent determined that petitioner was
liable for a $5,538 deficiency, a $1,306 addition under section
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