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BRADLEY v. COMMISSIONER

Docket No. 4191-82.

50 T.C.M. 487 (1985)

T.C. Memo. 1985-364

Margaret A. Bradley v. Commissioner.

United States Tax Court.

Filed July 22, 1985.

Attorney(s) appearing for the Case

Michael N. Balsamo, for the respondent.

Memorandum Opinion

WILBUR, Judge:

Respondent determined the following deficiency and additions to tax in petitioner's Federal income taxes:

                                  Additions to Tax
Year      Deficiency      Sec. 6651(a)1       Sec. 6653(a)
1980       $5,138.18        $1,199.50                 $256.90

Petitioner resided in Hollis, New York, when the petition was filed in this case.

Petitioner...

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