Theurer v. Comm'r

MARY C. THEURER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Theurer v. Comm'r

No. 3629-06

United States Tax Court

T.C. Memo 2008-61; 2008 Tax Ct. Memo LEXIS 60; 95 T.C.M. (CCH) 1226;

March 11, 2008, Filed

Jeffrey D. Moffatt, for petitioner.

John D. Faucher, for respondent.

Swift, Stephen J.

STEPHEN J. SWIFT

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge: Respondent determined a $ 73,524 deficiency in petitioner's 1999 Federal income tax, a section 6662(a) accuracy-related penalty of $ 14,705, and a section 6654 addition to tax of $ 44.

Unless otherwise indicated, all section…