BEALL v. COMMISSIONER

Docket Nos. 14793-82, 10835-83.

82 T.C. 70 (1984)

MARY F. BEALL, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 9, 1984.


Attorney(s) appearing for the Case

Mary F. Beall, pro se.

James J. Everett, for the respondent.


OPINION

COHEN, Judge:

Respondent determined deficiencies of $555 and $3,332 in petitioner's Federal income taxes for the years 1978 and 1979, respectively, and additions to tax under section 6653(a)1 of $28 and $166.60 for those years, respectively. Petitioner contends that she has no liability for those taxes attributable to one-half of wages earned by her husband during the years in issue because she executed a vow of...

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