Walker v. Commissioner

CAROL PITTMAN WALKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Walker v. Commissioner

Docket No. 12152-86.

United States Tax Court

T.C. Memo 1987-598; 1987 Tax Ct. Memo LEXIS 597; 54 T.C.M. (CCH) 1257; T.C.M. (RIA) 87598;

December 7, 1987.

Henry Donald Frantz, Jr. and Randy M. Wells, for the petitioner.

Carolyn Lee Harber, for the respondent.

SWIFT

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge: Respondent determined deficiencies in and additions to petitioner's Federal income tax liabilities for 1980 and 1981 in the amounts set forth below:

Additions to Tax, Sec. 1

Year

Deficiency

6…