Rosen v. Commissioner

CANDACE B. ROSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Rosen v. Commissioner

Docket No. 28230-91

United States Tax Court

T.C. Memo 1994-40; 1994 Tax Ct. Memo LEXIS 40; 67 T.C.M. (CCH) 2082;

January 31, 1994, Filed

For petitioner: J. Timothy Bender and David G. Lambert.

For respondent: John E. Budde.

CHIECHI

CHIECHI

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge: Respondent determined the following deficiency in, and additions to, petitioner's 1987 Federal income tax:

Additions to Tax

Section

Section

Section

Deficiency

6653(a)(1)(A) 1

6653(a)(1)(B)

6661

$ 11,214.00

$ 560.70

*

$ 2,803.50

*…