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ADAMS v. COMMISSIONER

Docket Nos. 15535-96, 3437-97.

110 T.C. 137 (1998)

PRISCILLA M. LIPPINCOTT ADAMS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 3, 1998.

Attorney(s) appearing for the Case

Peter Goldberger and James H. Feldman, Jr., for petitioner.

Linda A. Love, for respondent.

OPINION

FOLEY, Judge:

Respondent determined the following deficiencies in and additions to petitioner's Federal income taxes:

                                  Additions to tax

  Year      Deficiency    Sec. 6651(a)(1)    Sec. 6654

  1988       $2,111          $522              $134
  1989        3,091           273               ---
  1992        3,364           160               ---
  1993...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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