T.C. Memo. 1998-123
UNITED STATES TAX COURT
KAREN L. THORPE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 20798-96, 20970-96.1 Filed March 30, 1998.
Karen L. Thorpe, pro se.
William J. Gregg, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: In these consolidated cases, respondent
determined deficiencies in petitioner's Federal income taxes and
accuracy-related penalties as follows:
1The case at docket No. 20798-96 concerns petitioner's
taxable year 1993, and the case at docket No. 20970-96 concerns
petitioner's taxable year 1994.
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