MILLER v. COMMISSIONER

Docket No. 2093-68.

29 T.C.M. 213 (1970)

T.C. Memo. 1970-48

Eleanor M. Miller v. Commissioner.

United States Tax Court.

Filed February 19, 1970.


Attorney(s) appearing for the Case

Eleanor M. Miller, pro se, 3033 Texas Ave., Pittsburgh, Pa. D. Alden Newland, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in petitioner's Federal income tax for the year 1966 in the amount of $413.86.

Concessions having been made, the only issues for decision are (1) whether petitioner received unreported income in the amount of $1,600 during the taxable year 1966 pursuant to a support decree; (2) whether petitioner is entitled to use the rates of tax on heads of households...

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