HORSFORD v. COMMISSIONER

Docket No. 112449.

2 T.C. 826 (1943)

CORNELIA C. F. HORSFORD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 30, 1943.


Attorney(s) appearing for the Case

Richard Bancroft, Esq., for the petitioner.

Melvin S. Huffaker, Esq., for the respondent.


OPINION.

MURDOCK, Judge:

The Commissioner determined deficiencies in income tax of this petitioner as follows:

1937 ---------------------------------------   $175.45
1939 ---------------------------------------    234.81
1940 ---------------------------------------    442.98

The only adjustments made by the Commissioner which are now contested are the disallowance of deductions for taxes paid by the petitioner on a residence...

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