United States Tax Court April 8, 1998, 4225-97 (Judith K. Guerra, a.k.a. Judith Harvey v. Commissioner)

110 T.C. No. 20

UNITED STATES TAX COURT

JUDITH K. GUERRA, A.K.A. JUDITH HARVEY, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 4225-97. Filed April 8, 1998.

On June 25, 1992, P filed a bankruptcy petition

under chapter 13 of the Bankruptcy Code. On Dec. 16,

1996, R issued a notice of deficiency to P for the

taxable year 1993. On Jan.