Miner v. Comm'r

CLAUDIA J. MINER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Miner v. Comm'r

No. 8472-01

United States Tax Court

T.C. Memo 2003-39; 2003 Tax Ct. Memo LEXIS 39;

February 24, 2003, Filed

Decision will be entered for petitioner, in part, and for respondent, in part.

Claudia J. Miner, pro se.

Scott J. Welch, for respondent.

Colvin, John O.

COLVIN

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge: Respondent determined deficiencies in petitioner's income tax and additions to tax as follows:

Additions to tax

Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) 1 Sec. 6654(a)

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