T.C. Memo. 2004-215
UNITED STATES TAX COURT
JANE FREED, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11387-01. Filed September 23, 2004.
William F. Rigsby, for petitioner.
Ronald T. Jordan, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined a deficiency in
petitioner’s Federal income tax for the taxable year 1996 of
$64,213 and an accuracy-related penalty under section 6662(a)1 of
1All section references are to the Internal Revenue Code for
the year at issue unless otherwise indicated, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
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