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SPURLOCK v. COMMISSIONER

Docket No. 6438-01.

85 T.C.M. 1236 (2003)

T.C. Memo. 2003-124

Gloria J. Spurlock v. Commissioner.

United States Tax Court.

Filed April 29, 2003.

Attorney(s) appearing for the Case

Gloria J. Spurlock, pro se.

Frederick W. Krieg, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge:

Respondent issued a notice of deficiency to petitioner in which he determined the following Federal income tax deficiencies and additions to tax:

                      Additions to tax
Year    Deficiency    Sec. 6651(a)(1)     Sec. 6651(a)(2)     Sec. 6654

1995     $2,747         $  533.75                N/A            $112.10
1996      5,082 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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