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LINGHAM v. COMMISSIONER

Docket Nos. 2860-74, 3678-75.

36 T.C.M. 649 (1977)

T.C. Memo. 1977-152

Princess E.L. Lingham v. Commissioner.

United States Tax Court.

Filed May 23, 1977.

Attorney(s) appearing for the Case

Princess E.L. Lingham, pro se, 156-20 Riverside Dr. West, N.Y., N.Y. Theodore J. Kletnick, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in Federal income tax against petitioner as follows:

  Docket
  Number           Taxable Year    Deficiency

  2860-74 ..........  1970          $2,727.83
  2860-74 ..........  1971           2,171.54
  2860-74 ..........  1972           1,643.13
  3678-75 ..........  1973           2,536.76

The cases were consolidated for trial, brief...

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