Adams v. Commissioner

JUDY F. ADAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Adams v. Commissioner

Docket Nos. 42256-86, 42257-861

United States Tax Court

T.C. Memo 1990-38; 1990 Tax Ct. Memo LEXIS 38; 58 T.C.M. (CCH) 1261; T.C.M. (RIA) 90038;

January 22, 1990

Judy F. Adams, pro se.

Janice C. Taylor, for the respondent.

RUWE

MEMORANDUM OPINION

RUWE, Judge: This matter is before the Court on respondent's motion for summary judgment. In two separate notices of deficiency respondent determined deficiencies in petitioner's Federal income taxes and additions to tax as follows:

Docket No. 42256-86

Addition to Tax

Y…