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HOLDER v. COMMISSIONER

Docket No. 4227-89.

61 T.C.M. 2354 (1991)

T.C. Memo. 1991-154

Lillian L. Holder v. Commissioner.

United States Tax Court.

Filed April 4, 1991.

Attorney(s) appearing for the Case

Lee E. Karavitis, 120 N. Center, Casper, Wyo., for the petitioner. Bruce A. Anderson, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in Federal income tax for 1980, 1981, and 1982 in the amounts of $2,297.47, $3,547.00, and $11,439.98, respectively. The issues for decision are (1) whether the statute of limitations pursuant to section 6501(a)1 bars assessment for the tax years in issue, and (2) whether petitioner is entitled to relief from liability under section 6013(e...

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