FARRELL v. COMMISSIONER

GERALDINE E. FARRELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

FARRELL v. COMMISSIONER

Docket Nos. 1425-86; 44249-86

United States Tax Court

T.C. Memo 1989-662; 1989 Tax Ct. Memo LEXIS 662; 58 T.C.M. (CCH) 979;

December 20, 1989; As amended December 21, 1989

Harry D. Martin andThomas J. Minarcik, for the petitioner.

Donna J. Pankowski and Edward F. Peduzzi, Jr., for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

SHIELDS, Judge: In these consolidated cases respondent determined the following deficiencies in and additions to petitioner's Federal income taxes:

Addition to Tax

Dock…