T.C. Memo. 1997-506
UNITED STATES TAX COURT
ELOISE GADDY JOENS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6306-95. Filed November 10, 1997.
Edward P. Phillips, for petitioner.
William B. McCarthy, for respondent.
MEMORANDUM OPINION
PARR, Judge: Respondent determined deficiencies in, and
additions to, petitioner's Federal income taxes as follows:
Additions to Tax
Year Deficiency Sec. 6653(b)(1) Sec. 6653(b)(2) Sec. 6661
1982 $9,668 $4,834 50% of the interest $2,417
due on $9,668
1983 22,915 11,458 50% of the interest 5,729
due on $22,915
1984 127,635 63,818 50% of the interest 31,112
due on $127,635
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