SWANSON v. COMMISSIONER

Docket No. 6474-74.

65 T.C. 1180 (1976)

GLORIA SWANSON (A.K.A. GLORIA SWANSON DAVEY), PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 31, 1976.


Attorney(s) appearing for the Case

David R. Shelton, for the petitioner.

Rudd L. DuVall, for the respondent.


OPINION

DRENNEN, Judge:

In a notice of deficiency dated May 9, 1974, the Commissioner of Internal Revenue determined deficiencies in petitioner's income taxes for the years 1969 and 1970. Petitioner filed a timely petition with the Tax Court for a redetermination of the deficiency. Sec. 6213(a), I.R.C. 1954. Issue having been joined, the case has been set for trial at the trial calendar of the Court in Washington...

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