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HEATH v. COMMISSIONER

Docket No. 1253.

3 T.C.M. 212 (1944)

Susan T. Heath v. Commissioner.

United States Tax Court.

Entered March 1, 1944.

Attorney(s) appearing for the Case

John E. McClure, Esq., and E. L. Updike, Esq., 920 Southern Bldg., Washington, D. C., for the petitioner. L. W. Creason, Esq., for the respondent.

Memorandum Opinion

OPPER, Judge:

This proceeding involves a deficiency in income tax for the year 1939 determined by respondent in the amount of $30,837.04, all of which is in issue. In addition, an overpayment is claimed in the amount of $2,523.35. Petitioner, a former resident of Baltimore, Maryland, filed her return for the year in question with the collector for the district of Maryland.

All of the facts are stipulated and are hereby found accordingly...

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