Rabenold v. Commissioner

JUANITA B. RABENOLD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Rabenold v. Commissioner

Docket No. 20430-84.

United States Tax Court

T.C. Memo 1985-309; 1985 Tax Ct. Memo LEXIS 326; 50 T.C.M. (CCH) 224; T.C.M. (RIA) 85309;

June 25, 1985.

E. Thornton Jackson, Jr. for the petitioner.

Steven A. Wilson, for the respondent.

PANUTHOS

MEMORANDUM FINDINGS OF FACT AND OPINION

PANUTHOS, Special Trial Judge: This case was assigned pursuant to the provisions of section 7456(d) 1 and submitted fully stipulated under Rule 122. 2 Respondent determined a deficiency of $1,340 in petitioner's 1980…