Conway v. Commissioner

DONA E. CONWAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Conway v. Commissioner

Docket No. 18244-93

United States Tax Court

T.C. Memo 1994-405; 1994 Tax Ct. Memo LEXIS 410; 68 T.C.M. (CCH) 469; 94-2 U.S. Tax Cas. (CCH) P47,967;

August 18, 1994, Filed

Decision will be entered under Rule 155.

Dona E. Conway, pro se.

For respondent: Blaine E. Holiday.

DINAN

DINAN

MEMORANDUM OPINION

DINAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1

Respondent determined a deficiency in petitioner's Federal income tax and an…