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MARTIN v. COMMISSIONER

Docket No. 7228-86.

89 T.C. 894 (1987)

JANE A. MARTIN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 22, 1987.

Attorney(s) appearing for the Case

Theodore Marasciulo, Jr., for the respondent.

OPINION

TANNENWALD, Judge:

Respondent determined deficiencies in petitioner's Federal income tax as follows:

                                         Addition to tax
TYE Dec. 31—          Deficiency          sec. 6653(b)1

    1977                  ---                $758.00
    1978                  $810              1,163.50
    1979                11,217          ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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