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MEREDITH v. COMMISSIONER

Docket Nos. 6897-73, 6898-73.

65 T.C. 34 (1975)

IDA MEREDITH, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 14, 1975.

Attorney(s) appearing for the Case

Peter S. Buchanan, for the petitioner.

Thomas F. Kelly, for the respondent.

STERRETT. Judge:

The respondent determined the following deficiencies in the petitioner's Federal income taxes:

      Year                                    Deficiency

      1969 ---------------------------------   $2,819.68
      1970 ---------------------------------    1,569.57
      1971 ---------------------------------    1,689.66

The issues in controversy are: (1) Whether certain property owned by petitioner...

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