T.C. Memo. 2001-20
UNITED STATES TAX COURT
ANNE M. ROGERS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18692-99. Filed January 30, 2001.
Anne M. Rogers, pro se.
M. Kathryn Bellis, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies and
additions to tax in petitioner’s Federal income taxes for 1996
and 1997 as follows:
Additions to Tax, I.R.C.
Year Deficiency Sec. 6651(a)(1) Sec. 6654
1996 $21,813 $ 942.25 $ 93.88
1997 32,519 1,618.00 191.42
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