Estate of Levine v. Commissioner

ESTATE OF JOSEPH R. LEVINE, DECEASED, ROSE LEVINE, EXECUTRIX, AND ROSE LEVINE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Levine v. Commissioner

Docket No. 5993-78.

United States Tax Court

T.C. Memo 1982-5; 1982 Tax Ct. Memo LEXIS 735; 43 T.C.M. (CCH) 259; T.C.M. (RIA) 82005;

January 11, 1982.

Rose Levine, pro se.

Harvey S. Sander, for the respondent.

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER, Judge: Respondent determined deficiencies in petitioners' Federal income taxes as follows:

Year

Deficiency in Income Tax

1968

$ 1,936.42

1969

2,422.84

1970

1,412.02

1971

1,296.78

The…