Schaefer v. Commissioner

MARILYNN H. SCHAEFER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Schaefer v. Commissioner

Docket No. 8724-78.

United States Tax Court

T.C. Memo 1983-465; 1983 Tax Ct. Memo LEXIS 322; 46 T.C.M. (CCH) 986; T.C.M. (RIA) 83465;

August 10, 1983.

Marilynn H. Schaefer, pro se.

Judy Jacobs, for the respondent.

PARKER

MEMORANDUM OPINION

PARKER, Judge: Respondent determined deficiencies in petitioner's Federal income taxes and an addition to tax as follows:

Year

Deficiency

Sec. 6651(a)(1) 1

1972

$7,878.39

1973

9,350.08

$874.37

1974

9,779.86

1975

10,113.83

1976

10,408.80

After concessions, 2 the sole issue for…