T.C. Memo. 2000-164
UNITED STATES TAX COURT
MARILYN J. BAKER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3820-99. Filed May 22, 2000.
G. David Johnston, for petitioner.
Robert W. West, for respondent.
MEMORANDUM OPINION
PAJAK, Special Trial Judge: Respondent determined
deficiencies in petitioner's Federal income tax and additions to
tax in the following amounts:
Deficiency Sec. 6651(a)(1) Sec. 6654
1994 $1,189 $297 $61
1995 2,749 663 143
1996 4,785 - 201
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