T.C. Memo. 2006-57 UNITED STATES TAX COURT KAREN McMANUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13540-04. Filed March 27, 2006. Philip A. Putman, for petitioner. Monica Gingras, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HAINES, Judge: Respondent determined a deficiency in petitioner’s Federal income tax for 1996 of $3,548 as well as additions to tax under section 6651(a)(1) of $887 and section 6654 of $189.1 1 Unless otherwise indicated, all section references are to (continued...)Page: 1 2 3 4 5 6 Next
Last modified: May 25, 2011