Sharer v. Commissioner

MARY LEE SHARER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Sharer v. Commissioner

Docket No. 25855-91

United States Tax Court

T.C. Memo 1994-453; 1994 Tax Ct. Memo LEXIS 457; 68 T.C.M. (CCH) 686; T.C.M. (RIA) 94453;

September 8, 1994, Filed

Decision will be entered under Rule 155.

For petitioner: Roderick L. MacKenzie.

For respondent: Kathryn K. Vetter.

PARR

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge: Respondent determined deficiencies in petitioner's Federal income tax for 1986 and 1987 in the respective amounts of $ 16,066 and $ 34,785, and additions to petitioner's…