Hilton v. Commissioner

DONNA B. HILTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hilton v. Commissioner

Docket No. 20857-87

United States Tax Court

T.C. Memo 1990-379; 1990 Tax Ct. Memo LEXIS 397; 60 T.C.M. (CCH) 217; T.C.M. (RIA) 90379;

July 24, 1990, Filed

Decision will be entered under Rule 155.

Timothy W. Burgmeier and Eddy M. Quijano, for the petitioner.

Susan S. Canavello, for the respondent.

PARR, Judge.

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined a deficiency in and additions to petitioner's individual Federal income tax for calendar year ending December 31, 1981, as follows:

Addi…