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CARTER v. COMMISSIONER

Docket No. 18424-94.

76 T.C.M. 27 (1998)

T.C. Memo. 1998-243

Juanita Carter v. Commissioner.

United States Tax Court.

Filed July 6, 1998.

Attorney(s) appearing for the Case

Juanita Carter, pro se. Steven W. LaBounty, for the respondent.

MEMORANDUM OPINION

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined the following deficiencies in petitioner's Federal income taxes, additions to tax, and penalties for the years 1989, 1990, 1991, and 1992:

                                                       Addition to Tax     Penalty
Year    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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