T.C. Memo. 1998-192
UNITED STATES TAX COURT
LUCILA NOVOA, Petitioner v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
Docket No. 2560-97. Filed May 26, 1998.
Thomas F. Dilullo, for petitioner.
Robert A. Fee, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, Judge: For the 1993 taxable year, respondent
determined a deficiency of $18,806 in petitioner's Federal income
tax and an accuracy-related penalty of $3,761.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year at issue, and
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