T.C. Memo. 1998-370
UNITED STATES TAX COURT
SUZANNE F. MOTTOLA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24636-95. Filed October 9, 1998.
Suzanne F. Mottola, pro se.
Keith L. Gorman, for respondent.
MEMORANDUM OPINION
WHALEN, Judge: This case is before the Court to
decide respondent's oral motion for summary judgment.
At issue is whether respondent correctly determined the
following deficiencies in, and additions to, petitioner's
income tax:
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