United States Tax Court January 25, 1978, Docket No. 7306-76. (Johnson v. Commissioner)

PHYLLIS S. JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Johnson v. Commissioner Docket No. 7306-76. United States Tax Court T.C. Memo 1978-32; 1978 Tax Ct. Memo LEXIS 482; 37 T.C.M. (CCH) 189; T.C.M. (RIA) 780032; January 25, 1978, Filed Phyllis S. Johnson, pro se. William J. Salica, for the respondent.