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DOOLEY v. COMMISSIONER

Docket Nos. 26282-85, 24052-89.

63 T.C.M. 1858 (1992)

T.C. Memo. 1992-39

Marilyn G. Dooley v. Commissioner. Neal A. Dooley v. Commissioner.

United States Tax Court.

Filed January 21, 1992.

Attorney(s) appearing for the Case

Marilyn G. Dooley, pro se1 in Docket No. 26282-85. Patrick N. Dooley, for petitioner in Docket No. 24052-89. Susan S. Canavello and Kathleen O. Lier, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

In these consolidated cases respondent on April 11, 1985, mailed a notice of deficiency to Marilyn G. Dooley in which respondent determined deficiencies in her income taxes as follows:

Year                          Deficiency

1979 ......................   $ 8,769.68
1980 ......................    24,347.63
1981 .........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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