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CARLSON v. COMMISSIONER

Docket No. 103-91.

65 T.C.M. 1880 (1993)

T.C. Memo. 1993-48

Cynthia M. Carlson v. Commissioner.

United States Tax Court.

Filed February 8, 1993.

Attorney(s) appearing for the Case

Neal J. Shapiro and Saul A. Bernick, 5500 Wayzata Blvd., Minneapolis, Minn., for the petitioner. Mary E. Dean for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent determined deficiencies in and additions to petitioner's 1984 and 1985 income tax, as follows:


                                                                     Additions to Tax
                                                      ---------------------------------------------
Year                                ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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