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LYSIAK v. COMMISSIONER

Docket No. 15883-79.

41 T.C.M. 1068 (1981)

T.C. Memo. 1981-108

Alice Lysiak v. Commissioner.

United States Tax Court.

Filed March 9, 1981.

Attorney(s) appearing for the Case

Alice Lysiak, pro se, Gary, Ind. Richard E. Trogolo, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $1,812.00 in the petitioner's Federal income tax for 1977. He also determined an addition to tax under section 6653(a) of the Internal Revenue Code of 19541 of $90.60 for such year. The issues for decision are: (1) Whether the petitioner is liable for income tax on wages received by her during 1977; and (2) whether the petitioner...

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