T.C. Memo. 2002-283 UNITED STATES TAX COURT VALENTINA PERRAH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13127-00. Filed November 18, 2002. Warren Nemiroff, for petitioner. Kevin W. Coy, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Judge: Respondent determined deficiencies in petitioner’s Federal income tax and penalties for the taxable years 1994 and 1995 as follows: Penalty Year Deficiency Sec. 6662(a) 1994 $5,734 $2,929.60 1995 2,319 1,751.20Page: 1 2 3 4 5 6 7 8 9 10 Next
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