GOLDSTEIN v. COMMISSIONER

ROSE GOLDSTEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

GOLDSTEIN v. COMMISSIONER

Docket No. 769-78.

United States Tax Court

T.C. Memo 1978-480; 1978 Tax Ct. Memo LEXIS 37; 37 T.C.M. (CCH) 1849-43;

November 29, 1978, Filed

Rose Goldstein, pro se.

Edward Hubbard, for the respondent.

DAWSON

MEMORANDUM OPINION

DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Lehman C. Aarons, pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules of Practice and Procedure.2 The Court agrees with and adopts his opinion…