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McELHANNON v. COMMISSIONER

Docket No. 28732-81.

44 T.C.M. 1392 (1982)

T.C. Memo. 1982-599

Geraldine Joyce McElhannon v. Commissioner.

United States Tax Court.

Filed October 12, 1982.

Attorney(s) appearing for the Case

Geraldine Joyce McElhannon, pro se, Houston, Tex. David W. Johnson, for the respondent.

Memorandum Opinion

WILES, Judge:

This case is before the Court on respondent's motion for summary judgment, filed on February 13, 1982, pursuant to Rule 1211 and heard on August 16, 1982.

Petitioner resided in Houston, Texas, on the date that she filed her petition in this case.

Respondent determined a deficiency in petitioner's 1979 Federal income tax in the amount...

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