OAKES, Circuit Judge:
Appellant-taxpayer, Lucille Marshall, appeals pro se from a decision of the Tax Court, Charles R. Simpson, Judge, upholding the Commissioner's determination of a $98.86 deficiency in her 1967 federal income tax. P-H Tax Ct. Mem ¶ 70,330 (1970) (not officially reported). Jurisdiction is conferred on this court by Int.Rev.Code of 1954, § 7482.
This is one of those "problem cases" in which a party would have been immeasurably...
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