Valentina Perrah v. Commissioner - Page 1















                                 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               1,751.20                            








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