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ROSSELOT v. COMMISSIONER

Docket No. 10825-87.

59 T.C.M. 667 (1990)

T.C. Memo. 1990-254

Aline J. Rosselot v. Commissioner.

United States Tax Court.

Filed May 23, 1990.

Attorney(s) appearing for the Case

Arthur G. Muegler, Jr., 314 N. Broadway, St. Louis, Mo., for the petitioner. Steven W. LaBounty, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

In a joint notice of deficiency dated April 10, 1987, respondent determined a deficiency in and additions to the Federal income tax for 1983 of petitioner and her former husband, Robert B. Rosselot, as follows:

                                                 Additions to Tax
                              ---------------------------------------
                                 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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