Hindman v. Commissioner

JOSEPHINE L. HINDMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Hindman v. Commissioner

Docket No. 482-72.

United States Tax Court

T.C. Memo 1975-315; 1975 Tax Ct. Memo LEXIS 59; 34 T.C.M. (CCH) 1371; T.C.M. (RIA) 750315;

October 20, 1975, Filed

Martin N. Gelfand, for the petitioner.

Richard W. Kennedy, for the respondent.

HALL

MEMORANDUM FINDINGS OF FACT AND OPINION

HALL, Judge: Respondent determined a deficiency in petitioner's 1968 Federal income tax of $2,282.61. The only issue in this case is whether petitioner and her former husband, both California residents, had orally agreed…