Warda v. Commissioner

ETHEL M. WARDA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Warda v. Commissioner

Docket No. 9186-82.

United States Tax Court

T.C. Memo 1985-601; 1985 Tax Ct. Memo LEXIS 34; 51 T.C.M. (CCH) 77; T.C.M. (RIA) 85601;

December 10, 1985.

Ethel M. Warda, pro se.

Pamela R. Martin, for the respondent.

SWIFT

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge: In a statutory notice of deficiency dated March 25, 1982, respondent determined deficiencies in petitioner's Federal income tax liabilities, and additions to tax, as follows:

Additions to Tax

Year

Deficiencies

I.R.C. Section 6653(a) 1

1978

$7,990…