T.C. Memo. 1997-156
UNITED STATES TAX COURT
DEBORAH E. CLARK, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7144-96. Filed March 31, 1997.
Deborah E. Clark, pro se.
John E. Budde, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent determined a deficiency in
petitioner's 1992 Federal income tax of $72,449 and an addition
to tax pursuant to section 6651(a)(1)1 in the amount of $2.
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the taxable year in
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011