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KERN v. COMMISSIONER

Docket No. 16192-84.

50 T.C.M. 659 (1985)

T.C. Memo. 1985-400

Joan Marie Kern v. Commissioner.

United States Tax Court.

Filed August 7, 1985.

Attorney(s) appearing for the Case

Joan Marie Kern, pro se. Shirley M. Francis and Janine L. Hook, for the respondent.

Memorandum Findings of Fact and Opinion

SWIFT, Judge:

In a statutory notice dated April 13, 1984, respondent determined a deficiency in the 1980 Federal income tax liability of petitioner and her former husband, Louis J. Kern, in the amount of $12,360, and additions to tax under sections 6651(a) and 6653(a)1 in the respective amounts of $3,090 and $764. After concessions, the...

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