T.C. Memo. 1997-97
UNITED STATES TAX COURT
CATHY MILLER HARDY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17013-95. Filed February 25, 1997.
William P. Koontz, for petitioner.
Wendy S. Harris, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following defi-
ciencies in, and additions to, petitioner's Federal income tax:
Additions to Tax
Year Deficiency Sec. 6651(a)(1)1 Sec. 6654(a)
1981 $10,369 $2,592 $794
1982 10,090 2,523 982
1983 9,580 2,395 586
1 Unless otherwise indicated, all section references are to the
Internal Revenue Code in effect for each of the years in ques-
tion. All Rule references are to the Tax Court Rules of Practice
and Procedure.
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