Caton v. Commissioner

LESLIE M. CATON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Caton v. Commissioner

Docket No. 21971-92

United States Tax Court

T.C. Memo 1995-80; 1995 Tax Ct. Memo LEXIS 82; 69 T.C.M. (CCH) 1937;

February 23, 1995, Filed

Decision will be entered for respondent for the taxable year 1987 and for petitioner for the taxable year 1988.

For petitioner: Richard S. Karam.

For respondent: Elizabeth Downs.

PARKER

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER, Judge: Respondent determined deficiencies in petitioner's Federal income tax and additions to tax for the taxable years 1987 and 1988,…