HILL v. COMMISSIONER OF INTERNAL REVENUE

No. 6060.

181 F.2d 906 (1950)

HILL v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fourth Circuit.

Decided May 19, 1950.


Attorney(s) appearing for the Case

F. Weaver Myers, Washington, D. C. (F. C. Niswander and Hamel, Park & Saunders, Washington, D. C., on the brief), for petitioner.

George D. Webster, Special Assistant to the Attorney General (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Robert N. Anderson and Francis W. Sams, Special Assistants to the Attorney General, on the brief), for respondent.

Before SOPER and DOBIE, Circuit Judges, and HAYES, District Judge.


DOBIE, Circuit Judge.

This is an appeal by Nora Payne Hill (hereinafter called taxpayer) from a decision of the Tax Court of the United States entered on September 7, 1949, affirming a determination of the Commissioner of Internal Revenue that there is a deficiency in the income tax due by taxpayer in the amount of $57.52 for the calendar year 1945.

During the taxable year and for twenty-seven years prior thereto, taxpayer was engaged in the business of teaching...

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