Bennett v. Commissioner

JULIA B. BENNETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bennett v. Commissioner

Docket No. 9341-92

United States Tax Court

T.C. Memo 1994-190; 1994 Tax Ct. Memo LEXIS 186; 67 T.C.M. (CCH) 2817; 64 Fair Empl. Prac. Cas. (BNA) 1331;

April 28, 1994, Filed

Decision will be entered for petitioners.

For petitioner: David T. Popwell.

For respondent: John R. Keenan.

COUVILLION

COUVILLION

MEMORANDUM OPINION

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

Respondent determined a deficiency of $ 7,664.82 in petitioner's Federal…