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PEARSON v. COMMISSIONER

Docket No. 14580-92.

71 T.C.M. 2109 (1996)

T.C. Memo. 1996-66

Geraldine H. Pearson v. Commissioner.

United States Tax Court.

Filed February 20, 1996.

Attorney(s) appearing for the Case

Marc K. Sellers, for the petitioner.

Ann M. Murphy, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined deficiencies in petitioner's Federal income tax of $2,681 for 1988, $5,338 for 1989, and $4,071 for 1990, and additions to tax of $134 for 1988 for negligence under section 6653(a) and $770 for 1989 and $574 for 1990 for failure to timely file under section 6651(a).

After concessions,1 the sole...

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