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SHEARER v. COMMISSIONER

Docket No. 1211-83.

52 T.C.M. 497 (1986)

T.C. Memo. 1986-443

Bette J. Shearer v. Commissioner.

United States Tax Court.

Filed September 15, 1986.

Attorney(s) appearing for the Case

Bette J. Shearer, pro se. Jonathan J. Ono, for the respondent.

Memorandum Opinion

SHIELDS, Judge:

Respondent determined deficiencies in and additions to petitioner's income taxes as follows:

                       Additions to Tax
                           Section       Section
  Year        Deficiency   6653(b)1    6654

  1980 ...... $8,708.24     $4,354.12    $173.45
 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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