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OHNMEISS v. COMMISSIONER

Docket No. 3856-90.

62 T.C.M. 1350 (1991)

T.C. Memo. 1991-594

Sharron M. Ohnmeiss v. Commissioner.

United States Tax Court.

Filed December 2, 1991.

Attorney(s) appearing for the Case

John J. Borsos, 807 E. S. Temple, Salt Lake City, Utah, for the petitioner. Joel A. Lopata, for the respondent.

Memorandum Opinion

GOLDBERG, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) of the Internal Revenue Code.1

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


                                                                    Additions to Tax Under Sections
    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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