T.C. Memo. 2000-77
UNITED STATES TAX COURT
DIANA T. VISCO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23336-97. Filed March 7, 2000.
Diana T. Visco, pro se.
Carol-Lynn E. Moran, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent determined a deficiency of $37,114
in petitioner’s 1992 Federal income tax and an addition to tax
pursuant to section 6651(a)(1)1 of $495.
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year at issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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