Broughton v. Commissioner

ALICE W. BROUGHTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Broughton v. Commissioner

Docket No. 7708-72.

United States Tax Court

T.C. Memo 1975-119; 1975 Tax Ct. Memo LEXIS 255; 34 T.C.M. (CCH) 580; T.C.M. (RIA) 750119;

April 30, 1975, Filed.

F. Timothy Nicholls, for the petitioner. Mathew E. Bates, for the respondent.

TANNENWALD

MEMORANDUM OPINION

TANNENWALD, Judge: Respondent determined the following deficiencies in petitioner's income taxes:

Year

Deficiency

1968

$1,599.01

1969

1,153.47

1970

2,165.96

The parties have agreed on the disposition of some of the items raised in the petition.…