Calhoun v. Commissioner

PATRICIA A. CALHOUN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Calhoun v. Commissioner

Docket No. 13361-90

United States Tax Court

T.C. Memo 1992-408; 1992 Tax Ct. Memo LEXIS 434; 64 T.C.M. (CCH) 222;

July 20, 1992, Filed

Decision will be entered for the respondent in accordance with the notice of deficiency.

For Petitioner: Tim Reidinger.

For Respondent: Timothy A. Lohrstorfer.

RAUM

RAUM

MEMORANDUM OPINION

RAUM, Judge: The Commissioner determined deficiencies and additions to tax against petitioner as follows:

Additions to Tax

Taxable Year Ended

Deficiency

6651(a)(1)

6653(a)(1)

6653(a)(2)

Decem…