Petersen v. Commissioner

ALMA WILHELMINA PETERSEN, INCOMPETENT, ROY R. PETERSEN, GUARDIAN OF THE PERSON AND ESTATE OF ALMA WILHELMINA PETERSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Petersen v. Commissioner

Docket No. 24640-93

United States Tax Court

T.C. Memo 1995-212; 1995 Tax Ct. Memo LEXIS 213; 69 T.C.M. (CCH) 2613;

May 17, 1995, Filed

Decision will be entered for respondent except as to the additions to tax under sections 6651(a)(1) and 6653(a).

For petitioner: Roy R. Petersen, Guardian.

For respondent: Franklin R. Hise.

KORNER

KORNER

MEMORANDUM OPINION

KORNER, Judge: Respondent determined deficiencies…