T.C. Summary Opinion 2002-6
UNITED STATES TAX COURT
ESTELLE KERSH, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8087-00S. Filed January 30, 2002.
Estelle Kersh, pro se.
Paul K. Voelker, for respondent.
COHEN, Judge: This case was heard pursuant to the
provisions of section 7463 in effect when the petition was filed.
The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority.
Respondent determined deficiencies of $645 and $4,771 in
petitioner’s Federal income tax for 1995 and 1996, respectively,
and an addition to tax of $40.75 under section 6651(a)(1) for
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