Rose v. Comm'r

MEARL A. ROSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Rose v. Comm'r

Docket Nos. 19640-81, 18931-82.

United States Tax Court

T.C. Memo 1984-537; 1984 Tax Ct. Memo LEXIS 138; 48 T.C.M. (CCH) 1331; T.C.M. (RIA) 84537;

October 4, 1984.

John Freeman Blake and Michael P. McCabe, for the petitioner.

Donna J. Rice, for the respondent.

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER, Judge: In these consolidated cases, respondent determined deficiencies in and additions to petitioner's Federal income tax as follows:

Docket No.

Year

Deficiency

Sec. 6653(a) Addition 1

19640-81

1978

$1,453

$72.65