T.C. Memo. 2001-307
UNITED STATES TAX COURT
KATRINA L. PRICE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5231-00. Filed November 30, 2001.
Katrina L. Price, pro se.
Jeffrey Johnson, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies in
petitioner’s Federal income tax of $6,220 for 1993 and $3,532 for
1994, additions to tax of $1,555 for failure to file for 1993 and
$261 for failure to pay estimated tax for 1993, and an accuracy-
related penalty of $706 for 1994.
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