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CUMMINGS v. COMMISSIONER

Docket No. 19137.

8 T.C.M. 632 (1949)

Frances E. Cummings v. Commissioner.

United States Tax Court.

Entered June 28, 1949.

Attorney(s) appearing for the Case

Cecil F. Rowe, Esq., for the petitioner. Melvin L. Sears, Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined a deficiency in the petitioner's income tax for 1944 in the amount of $455.72. The issue for decision is whether the petitioner is entitled to deduct $486.42, representing real estate taxes paid by the petitioner in 1944 on property in Newton, Massachusetts. The facts have been stipulated.

The petitioner filed her individual income tax return...

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