United States Tax Court January 15, 1979, Docket No. 3226-75 (Dyer v. Commissioner)

Madeline G. Dyer, Petitioner v. Commissioner of Internal Revenue, Respondent Dyer v. Commissioner Docket No. 3226-75 United States Tax Court 71 T.C. 560; 1979 U.S. Tax Ct. LEXIS 196; January 15, 1979, Filed *196 Decision will be entered under Rule 155. Petitioner, a teacher in the New York City public school system, was injured in the line of duty.