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THOMASON v. COMMISSIONER

Docket No. 111793.

2 T.C. 441 (1943)

S. E. THOMASON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 20, 1943.

Attorney(s) appearing for the Case

Willis D. Nance, Esq., for the petitioner.

L. M. Ponder, Esq., for the respondent.

This proceeding was filed to test the correctness of the Commissioner's determination of deficiencies in income tax for the years 1939 and 1940 in the respective amounts of $379.75 and $830.03. The deficiencies were arrived at by the respondent's disallowance of the deduction of sums paid by petitioner in the respective years for the education and maintenance of a designated ward of the Illinois Children's Home and Aid Society. The sole issue is whether or not these

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