Dorsey v. Commissioner

JANE DORSEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Dorsey v. Commissioner

Docket No. 25697-82.

United States Tax Court

T.C. Memo 1985-551; 1985 Tax Ct. Memo LEXIS 80; 50 T.C.M. (CCH) 1371; T.C.M. (RIA) 85551;

November 5, 1985.

C. Everette Boutwell, for the petitioner.

Marsha Yowell, for the respondent.

COUVILLION

MEMORANDUM OPINION

COUVILLION, Special Trial Judge: This case was assigned pursuant to the provisions of section 7456(d) of the Internal Revenue Code1 and Rule 180.

The notice of deficiency determined a deficiency of $255 of Federal income tax due by petitioner for her 1980…