73 T.C. 723 (1980), 4466-77, Browne v. C.I.R.

Citation: 73 T.C. 723

Opinion Judge: IRWIN, Judge:

Party Name: ALICE PAULINE BROWNE, PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Alice Pauline Browne, pro se. M. Celeste Pickron, for the respondent.

Judge Panel: QUEALY, J., dissents. HALL, J., concurring: SCOTT, FAY, DAWSON, TANNENWALD, STERRETT, WILES, WILBUR, and CHABOT, JJ., agree with this concurring opinion.

Case Date: January 22, 1980

Court: U.S. Tax Court