Rose v. Commissioner

VIVIAN W. ROSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Rose v. Commissioner

Docket No. 6102-69

United States Tax Court

T.C. Memo 1973-207; 1973 Tax Ct. Memo LEXIS 78; 32 T.C.M. (CCH) 965; T.C.M. (RIA) 73207;

September 19, 1973, Filed

Robert L. Ackerson, for the petitioner.

Christopher D. Rhodes, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: 1 Respondent determined the following deficiencies in petitioner's Federal income taxes: 2

Taxable Year

Deficiency

1965

$5,326.07

1966

21,278.25

1967

6,288.24

Various issues have been conceded by the parties. The only…