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LAMBERT v. COMMISSIONER

Docket No. 18494.

8 T.C.M. 625 (1949)

Justine L. Lambert v. Commissioner.

United States Tax Court.

Entered June 27, 1949.

Attorney(s) appearing for the Case

Justine L. Lambert, pro se. John J. Madden, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

This proceeding involves a deficiency in income taxes for the calendar year 1944 in the amount of $15,680.47. The sole issue is the deductibility of sums claimed as follows:

  Contributions ............   $   688.00
  Interest .................    11,258.71
  Taxes ....................    11,353.31
  Miscellaneous ............    27,884.55

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