T.C. Memo. 1997-185
UNITED STATES TAX COURT
KATHLEEN J. KELLY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10304-94. Filed April 21, 1997.
Kathleen J. Kelly, pro se.
Veena Luthra, for respondent.
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant
to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent
determined a deficiency in petitioner's Federal income tax for
1989 in the amount of $4,511 and additions to tax pursuant to
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year at 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 Next
Last modified: May 25, 2011