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O'BRYAN v. COMMISSIONER

Docket No. 11120-78.

75 T.C. 304 (1980)

FAYE MARIE O'BRYAN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 26, 1980.

Attorney(s) appearing for the Case

Lawrence Gerber and Rainer R. Weigel, for the petitioner.

Judy Jacobs, for the respondent.

OPINION

NIMS, Judge:

Respondent has determined an income tax deficiency for the years 1971, 1972, 1973, and 1975 as follows:

          Year                            Deficiency

          1971 .........................     $13,476
          1972 .........................       1,819


          1973 .........................      $2,481
          1975 ...........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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