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KANE v. COMMISSIONER OF INTERNAL REVENUE

No. 6.

100 F.2d 382 (1938)

KANE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

December 5, 1938.

Attorney(s) appearing for the Case

Maass & Davidson, of New York City (Herbert H. Maass and David J. Levy, both of New York City, and Andrew B. Trudgian, of Washington, D. C., of counsel), for petitioner Helen W. Kane.

James W. Morris, Asst. Atty. Gen., Sewall Key and Frederic G. Rita, Sp. Assts. to Atty. Gen., and Richard Delafield, Asst. U. S. Atty., of New York City, for respondent.

Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

The petitioner was formerly the widow of Louis Heilbroner. She married again after his death and is now known as Helen W. Kane. In making up her report for income tax for the year 1930 she deducted the sum of $1,783.13 from her gross income. The deduction embraced the sum of $583.13 paid a trust company for commissions charged by it in collecting her income during that year, and $1,200 charged for office rent and the services of Miss...

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