United States Tax Court June 9, 1981, Docket No. 22053-80. (McDade v. Commissioner)

CAROLYN McDADE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent McDade v. Commissioner Docket No. 22053-80. United States Tax Court T.C. Memo 1981-282; 1981 Tax Ct. Memo LEXIS 462; 42 T.C.M. (CCH) 32; T.C.M. (RIA) 81282; June 9, 1981 Carolyn McDade, pro se. Paul J. Dee, for the respondent. TANNENWALD MEMORANDUM OPINION TANNENWALD, Judge: Respondent determined a deficiency of $ 781.