HARSAGHY v. COMMISSIONER

Docket No. 111263.

2 T.C. 484 (1943)

HELEN KRUSKO HARSAGHY, FORMERLY KNOWN AS HELEN KRUSKO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 30, 1943.


Attorney(s) appearing for the Case

D. B. Chase, Esq., for the petitioner.

W. G. Ruymann, Esq., for the respondent.


HILL, Judge:

This proceeding involves a deficiency in income tax for the calendar year 1940. The asserted deficiency of $11.81 has been reduced to $8.75 through respondent's concession with respect to the deducibility of the cost of telephone service. The sole question for decision is whether petitioner, a graduate nurse, may deduct the cost of her bedside uniforms and the laundering thereof.

The tax return was filed with the collector of internal revenue...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases