McCulley v. Commissioner

PATRICIA G. McCULLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

McCulley v. Commissioner

Docket No. 19520-94

United States Tax Court

T.C. Memo 1997-285; 1997 Tax Ct. Memo LEXIS 339; 73 T.C.M. (CCH) 3163;

June 24, 1997, Filed

Decision will be entered for petitioner.

Ronald W. Blasi, Tracey D. Mason, and Robert Kiser, for petitioner.

Bonnie L. Cameron, for respondent.

PARR

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge: Respondent determined deficiencies in petitioner's Federal income taxes and additions to tax for the taxable years 1984 and 1985 as follows:

Additions to Tax

Year

Def…