United States Tax Court November 29, 1976, Docket No. 998-67. (Allen v. Commissioner)

JENNIE ALLEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Allen v. Commissioner Docket No. 998-67. United States Tax Court T.C. Memo 1976-358; 1976 Tax Ct. Memo LEXIS 42; 35 T.C.M. (CCH) 1626; T.C.M. (RIA) 760358; November 29, 1976, Filed *42 This case, originally decided in 61 T.C. 125 (1973), is before the Court on remand from the U.S.