Esther Lafargue v. Commissioner of Internal Revenue

CANBY, Circuit Judge:

Taxpayer appeals from a decision of the Tax Court reported at 73 T.C. 40 (1979), and urges two errors. First, she contends that the court improperly characterized the transfer of her property to a trust. Second, she asserts that the Tax Court erred in striking an amendment to the pleadings concerning the Internal Revenue Service’s method for selecting her income tax return for audit.

A complete statement of the facts is in the Tax Court’s opinion. 73 T.C. at 41-50. The following is a basic summary intended only as an introduction. In 1971 Taxpayer established a trust with…