United States Tax Court February 9, 1976, Docket Nos. 695-74, 2517-74. (Marshall v. Commissioner)

RITA G. MARSHALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Marshall v. Commissioner Docket Nos. 695-74, 2517-74. United States Tax Court T.C. Memo 1976-34; 1976 Tax Ct. Memo LEXIS 369; 35 T.C.M. (CCH) 138; T.C.M. (RIA) 760034; February 9, 1976, Filed George C. Shattuck, for the petitioner. Louis J. Zeller, Jr., for the respondent.