Martin v. Commissioner

SHIRLEY SLACK MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Martin v. Commissioner

Docket No. 7493-71.

United States Tax Court

T.C. Memo 1973-228; 1973 Tax Ct. Memo LEXIS 60; 32 T.C.M. (CCH) 1080; T.C.M. (RIA) 73228;

October 16, 1973, Filed

IEdwin Kidd Hunter, for the petitioner.

Bruce A. McArdle and R. Travis Douglas, for the respondent.

BRUCE

MEMORANDUM FINDINGS OF FACT AND OPINION

BRUCE, Judge: Respondent determined the following deficiencies in Shirley Slack Martin's (hereinafter referred to as petitioner) Federal income taxes:

Taxable Year

Deficiency

1967

$196.95

1968

200.50

2

Three…