T.C. Memo. 2003-335
UNITED STATES TAX COURT
CLAUDIA F. WALKER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13842-02. Filed December 8, 2003.
J. Scott Moede and Jan R. Pierce, for petitioner.
Shirley M. Francis, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies of $9,104
and $32,949 in petitioner’s Federal income taxes for 1997 and
1998, respectively, and penalties of $1,821 and $6,590 under
section 6662(b)(1) or, in the alternative, section 6662(b)(2),
for those years, respectively. The issues for decision are:
(1) Whether petitioner reported the correct amount of gain
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011