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ROGERS v. COMMISSIONER

Docket No. 6344-76.

41 T.C.M. 316 (1980)

T.C. Memo. 1980-495

Polly Ann Rogers v. Commissioner.

United States Tax Court.

Filed November 3, 1980.

Attorney(s) appearing for the Case

Polly Ann Rogers, pro se, 7721 Tatum Blvd., Scottsdale, Ariz. Gregory A. Robinson, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency of $2,556 in petitioner's Federal income tax for her taxable year 1974. On brief, respondent conceded one of the three adjustments upon which he based his deficiency determination.1 Therefore, the only issues left for our decision are (1) whether amounts distributed to petitioner from a trust are includable in her gross income, and...

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