Naomi Jablonski Cash v. Commissioner of Internal Revenue

Case No. 78-1562 is an appeal from a Tax Court determination that deficiencies in income tax are due from the petitioner for the taxable years 1972,1973 and 1974. The determination was made on the basis of the Tax Court’s memorandum opinion set out in the appendix. We affirm on the basis of that opinion.

Case No. 78-1560 is an appeal from the Tax Court’s determination that a deficiency in income tax is due from petitioner for the taxable year 1975. The issues presented in this case are identical to those presented in case No. 78-1562, and on the basis of the reasoning of the appended…