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WOFFORD v. COMMISSIONER

Docket No. 3387-95.

73 T.C.M. 1909 (1997)

T.C. Memo. 1997-62

Vena Marilyn Wofford v. Commissioner.

United States Tax Court.

Filed February 4, 1997.

Attorney(s) appearing for the Case

G. Tomas Rhodus, for the petitioner. W. Mark Scott, for the respondent.

MEMORANDUM OPINION

GOLDBERG, Special Trial Judge:

The case was heard pursuant to section 7443A(b)(3) of the Code and Rules 180, 181, and 182.1

Respondent determined deficiencies in, additions to, and a penalty on petitioner's Federal income taxes as follows:

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

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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