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WAYNO v. COMMISSIONER

Docket No. 12989-90.

63 T.C.M. 1935 (1992)

T.C. Memo. 1992-53

Rita Ann Wayno v. Commissioner.

United States Tax Court.

Filed January 28, 1992.

Attorney(s) appearing for the Case

Rita Ann Wayno, pro se. Alice M. Harbutte, for the respondent.

Memorandum Findings of Fact and Opinion

PATE, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioner's 1986 Federal income taxes of $6,515, and additions to tax for negligence under section 6653(a)(1)(A) of $326, and under section 6653(a)(1)(B) in an amount equal to 50 percent of the interest due on $4,915...

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