T.C. Memo. 2005-67
UNITED STATES TAX COURT
LAURA D. SEIDEL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8964-03. Filed March 31, 2005.
Laura D. Seidel, pro se.
John Strate and Rex Lee, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOLDBERG, Special Trial Judge: Respondent determined a
deficiency in petitioner’s Federal income tax of $24,593 and an
additional tax of $4,397.87 pursuant to section 72(t) for the
taxable year 1999. Unless otherwise indicated, section
references are to the Internal Revenue Code in effect for the
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