Carter v. Commissioner

JULIANA CARTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Carter v. Commissioner

Docket No. 7112-87.

United States Tax Court

T.C. Memo 1988-189; 1988 Tax Ct. Memo LEXIS 217; 55 T.C.M. (CCH) 747; T.C.M. (RIA) 88189;

May 3, 1988.

Juliana Carter, pro se.

Stewart Todd Hittinger, for the respondent.

RUWE

MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge: Respondent determined a deficiency in petitioner's Federal income tax and additions to tax as follows:

Additions to Tax

Year

Deficiency

1 Sec. 6653(a)(1)

Sec. 6653(a)(2)

1983

$ 1,298.00

$ 64.90

50 percent of

interest due on

underpayment of

$ 152.00

Aft…