T.C. Memo. 2001-117
UNITED STATES TAX COURT
RUTH N. NELSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5391-97. Filed May 17, 2001.
Robert C. Barrett, Jr., for petitioner.
Candace M. Williams, for respondent.
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: Respondent determined
deficiencies of $5,838 and $4,349 in petitioner's Federal income
taxes for 1992 and 1993, respectively, and accuracy-related
penalties under section 6662(a) of $1,167 and $869 for those
years.1
1 Unless otherwise indicated, all section references are to
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