T.C. Memo. 1997-182
UNITED STATES TAX COURT
HELENA CULVER FRASER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18668-95. Filed April 15, 1997.
Helena Culver Fraser, pro se.
Andrew P. Crousore, for respondent.
MEMORANDUM OPINION
GERBER, Judge: Respondent determined deficiencies in
petitioner's Federal income and self-employment taxes and
additions to tax as follows:
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