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HUTCHINSON v. COMMISSIONER

Docket No. 36569-86.

56 T.C.M. 854 (1988)

T.C. Memo. 1988-568

Shirley Hutchinson v. Commissioner.

United States Tax Court.

Filed December 15, 1988.

Attorney(s) appearing for the Case

Shirley Hutchinson, pro se. Joyce Sugawara, for the respondent.

Memorandum Findings of Fact and Opinion

RUWE, Judge:

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

                                                            Additions to Tax
     Year                         Deficiency     Sec. 6653(a)(1)1     Sec. 6653(a)(2)

     1982 ......................   $1,769              $...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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