Schmidt v. Commissioner

DARLENE D. SCHMIDT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Schmidt v. Commissioner

Docket No. 38078-85.

United States Tax Court

T.C. Memo 1987-519; 1987 Tax Ct. Memo LEXIS 559; 54 T.C.M. (CCH) 867; T.C.M. (RIA) 87519;

October 5, 1987

Darlene D. Schmidt, pro se.

J. A. Lopata, for the respondent.

SWIFT

SWIFT, Judge: In a timely statutory notice of deficiency dated September 20, 1985, respondent determined deficiencies in petitioner's 1981 and 1982 Federal income tax liabilities in the amounts of $ 1,360 and $ 440, respectively. The issues for decision are: (1) Whether petitioner, for…