Johnson v. Commissioner

GERALDINE F. JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Johnson v. Commissioner

Docket No. 1292-76.

United States Tax Court

T.C. Memo 1978-90; 1978 Tax Ct. Memo LEXIS 425; 37 T.C.M. (CCH) 418; T.C.M. (RIA) 780090;

March 6, 1978, Filed

Geraldine F. Johnson, pro se.

Virginia C. Schmid, for the respondent.

RAUM

MEMORANDUM FINDINGS OF FACT AND OPINION

RAUM, Judge: The Commissioner determined a deficiency in petitioner's 1972 individual Federal income tax in the amount of $1,274.02. After concessions, the only issue for decision is whether petitioner is entitled to exclude from her…