RUZICH v. COMMISSIONER

Docket No. 5763-64.

47 T.C. 380 (1967)

MAXINE RUZICH, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 11, 1967.


Attorney(s) appearing for the Case

Arnold O. Zacks, for the petitioner.

Richard M. Schwartz, for the respondent.


DRENNEN, Judge:

Respondent issued a notice of deficiency to Estate of Virgil Lowell Gullett, deceased, Maxine L. Gullett, administratrix, and Mrs. Maxine L. Gullett, in which he determined there was a deficiency in income tax for the year 1962 in the amount of $2,115.96. Separate petitions for redetermination were filed in this Court by the Estate of Virgil Lowell Gullett, Maxine L. Gullett, administratrix (docket No...

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