T.C. Memo. 1996-223
UNITED STATES TAX COURT
CARLA J. ZIMMERMAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5586-94. Filed May 15, 1996.
George Ortiz, for petitioner.
Judith C. Winkler, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined the following
deficiencies in tax, additions to tax, and penalty for petitioner
Carla J. Zimmerman and her husband, Charles R. Zimmerman:
Additions to Tax Penalty
Year DeficiencySec. 6653(a) Sec. 6661 Sec. 6651(a)(1) Sec. 6662(a)
1988 $13,977.82 $698.89 $3,494 --- ---
1989 14,786.75 --- --- $3,615.75 $2,957.35
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