Ardavany v. Commissioner

JUANITA F. ARDAVANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ardavany v. Commissioner

Docket No. 9268-77.

United States Tax Court

T.C. Memo 1979-127; 1979 Tax Ct. Memo LEXIS 404; 38 T.C.M. (CCH) 569; T.C.M. (RIA) 79127;

April 4, 1979, Filed

Juanita F. Ardavany, pro se.

Arthur A. Oshiro, for the respondent.

DAWSON

MEMORANDUM OPINION

DAWSON, Judge: Respondent determined a deficiency of $349 in petitioner's Federal income tax for the year 1974.

Certain adjustments have been conceded by the petitioner. The only issue presented for decision is whether the petitioner, an instructor of…