T.C. Memo. 1997-204
UNITED STATES TAX COURT
MELREL L. STEPHENS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14361-95. Filed May 5, 1997.
Marc A. Zimmerman, for petitioner.
Roger P. Law, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Melrel L. Stephens petitioned the Court to
redetermine respondent's determination of a $44,221 deficiency in
her 1993 Federal income tax and an $8,844 penalty under
section 6662(a). Respondent reflected her determination in a
notice of deficiency issued to petitioner on June 13, 1995.
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