Fleming v. Commissioner

DOROTHY BARBOA FLEMING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Fleming v. Commissioner

Docket No. 5189-82.

United States Tax Court

T.C. Memo 1984-130; 1984 Tax Ct. Memo LEXIS 543; 47 T.C.M. (CCH) 1281; T.C.M. (RIA) 84130;

March 15, 1984.

Lee E. Karavitis, for the petitioner.

James Gehres, for the respondent.

DRENNEN

MEMORANDUM FINDINGS OF FACT AND OPINION

DRENNEN, Judge: Respondent determined deficiencies and additions to tax in petitioner's 1974 and 1976 Federal income taxes as follows:

Additions to Tax

Year

Deficiency

sec. 6651(a) 1

sec. 6653(a)

sec. 6654

1974

$7,921.31

$1,980.33

$396.07

$253…