Jones v. Commissioner

CLARANEL JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Jones v. Commissioner

Docket No. 7877-75.

United States Tax Court

T.C. Memo 1978-290; 1978 Tax Ct. Memo LEXIS 225; 37 T.C.M. (CCH) 1222; T.C.M. (RIA) 78290;

July 27, 1978, Filed

Sherry F. McCullough, for the petitioner.

George W. McDonald, for the respondent.

WILBUR

MEMORANDUM FINDINGS OF FACT AND OPINION

WILBUR, Judge: Respondent determined deficiencies in petitioner's Federal income tax for the following years in the following amounts:

Year

Deficiency

1972

$ 3,469.00

1973

1,692.57

The sole issue for our determination is whether…