United States Tax Court June 25, 1973, Docket No. 7276-71 (Martin v. Commissioner)

SHERAL JACKSON MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Martin v. Commissioner Docket No. 7276-71 United States Tax Court T.C. Memo 1973-136; 1973 Tax Ct. Memo LEXIS 151; 32 T.C.M. (CCH) 656; T.C.M. (RIA) 73136; June 25, 1973, Filed *151 Petitioner and a woman met in late December, 1969 and lived together until January, 1971 when he sent her away permanently.