Stein

HESTER L. STEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Stein

Docket No. 27380-90

United States Tax Court

T.C. Memo 1992-651; 1992 Tax Ct. Memo LEXIS 677; 64 T.C.M. (CCH) 1262;

November 5, 1992, Filed

Decision will be entered under Rule 155.

For Petitioner: Bruce B. Hart and Harmon L. Taylor.

For Respondent: Helen T. Repsis and Susan J. Rascoe.

SCOTT

SCOTT

MEMORANDUM OPINION

SCOTT, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1988 in the amount of $ 8,977 and an addition to tax under section 66611 in the amount of $ 2,244.

The…