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SOMERVILL v. COMMISSIONER

Docket No. 14222-93.

71 T.C.M. 2662 (1996)

T.C. Memo. 1996-165

Anne C. Somervill v. Commissioner.

United States Tax Court.

Filed April 1, 1996.

Attorney(s) appearing for the Case

A. Kelly Williams, Houston, Tex., for the petitioner. Wanda M. Cohen, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge:

Respondent determined deficiencies in Federal individual income tax against petitioner as follows:

                                              Additions to Tax and Increased Interest
                                              ---------------------------------------
Year                             Deficiency   Sec. 6621(c)                  Sec. 6659...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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