WASHBURN v. COMMISSIONER

Docket No. 6609.

5 T.C. 1333 (1945)

PAULINE C. WASHBURN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 28, 1945.


Attorney(s) appearing for the Case

Royal E. Mygatt, Esq., for the petitioner.

William F. Evans, Esq., for the respondent.


OPINION.

VAN FOSSAN, Judge:

The respondent determined a deficiency of $197.12 in petitioner's income tax for 1941.

The facts are:

The petitioner was sitting at home during the evening of March 12, 1941, when the telephone rang. A guest in the house answered the phone and stated that the call was for the petitioner. Petitioner went to the telephone and a man's voice said, "Congratulations, Mrs...

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