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WITHERSPOON v. COMMISSIONER

Docket No. 26831-91.

68 T.C.M. 1333 (1994)

T.C. Memo. 1994-593

Linda Witherspoon v. Commissioner.

United States Tax Court.

Filed December 5, 1994.

Attorney(s) appearing for the Case

Linda Witherspoon, pro se. Horace Crump, for the respondent.

Memorandum Opinion

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined a deficiency of $1,635 in petitioner's Federal income tax and the accuracy-related penalty under section 6662(a) in the amount of $327 for negligence or disregard of the rules or regulations under section 6662(b)(1) for petitioner's 1989 tax year.

After concessions...

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