Bennett v. Commissioner, IRS

UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT ELAINE S. BENNETT, Petitioner-Appellant, v. No. 97-1540 COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Appeal from the United States Tax Court. (Tax Ct. No. 96-8545) Submitted: November 18, 1997 Decided: January 14, 1998 Before HALL and WILKINS, Circuit Judges, and PHILLIPS, Senior Circuit Judge. _________________________________________________________________ Affirmed by unpublished per curiam opinion. _________________________________________________________________ COUNSEL Vernon E. Robbins, Cambridge, Maryland, for…