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KIRK v. COMMISSIONER

Docket No. 3444-89.

62 T.C.M. 947 (1991)

T.C. Memo. 1991-504

Paula M. Kirk, f.k.a. Paula M. Walter v. Commissioner.

United States Tax Court.

Filed October 3, 1991.

Attorney(s) appearing for the Case

Andrew W. Forsyth III, for the petitioner. Julia L. Wahl, for the respondent.

Memorandum Findings of Fact and Opinion

WELLS, Judge:

Respondent determined the following deficiency in and additions to petitioner's Federal income tax:

                      Addition to Tax      Addition to Tax
Year   Deficiency   Section 6653(a)(1)1   Section 6653(a)(2)

1984    $3,507.65          $175.38            ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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