T.C. Memo. 2002-292
UNITED STATES TAX COURT
PHYLLIS HERRMANN WITCHER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7234-01. Filed November 26, 2002.
Phyllis Herrmann Witcher, pro se.
W. Randolph Shump, for respondent.
MEMORANDUM OPINION
PANUTHOS, Chief Special Trial Judge: Respondent determined
a deficiency in petitioner’s 1998 Federal income tax of $1,728
and an addition to tax under section 6651(a)(1)1 of $168. After
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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