Bumpus v. Commissioner

SHERYL D. BUMPUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bumpus v. Commissioner

No. 8507-98

United States Tax Court

T.C. Memo 1999-299; 1999 Tax Ct. Memo LEXIS 337; 78 T.C.M. (CCH) 419;

September 7, 1999, Filed

Decision will be entered under Rule 155.

Yale F. Goldberg and Mitzi L. Torri, for petitioner.

David A. Winsten, for respondent.

Carluzzo, Lewis R.

CARLUZZO

MEMORANDUM FINDINGS OF FACT AND OPINION

CARLUZZO, Special Trial Judge: Respondent determined a deficiency of $ 8,041 in petitioner's 1995 Federal income tax.

The issue for decision is whether petitioner, who was an officer…