Lucille Marshall v. Commissioner of Internal Revenue

OAKES, Circuit Judge:

Appellant-taxpayer, Lucille Marshall, appeals pro se from a decision of the Tax Court, Charles R. Simpson, Judge, upholding the Commissioner’s determination of a $98.86 deficiency in her 1967 federal income tax. P-H Tax Ct. Mem jj 70,330 (1970) (not officially reported). Jurisdiction is conferred on this court by Int.Rev.Code of 1954, § 7482.

This is one of those “problem cases” in which a party would have been immeasurably aided by having counsel and in which confusion has occurred both below and on appeal by virtue of the party’s appearing pro se. While the amount…