KELSEY v. COMMISSIONER

Docket No. 16335.

14 T.C. 107 (1950)

COURTLAND KELSEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 30, 1950.


Attorney(s) appearing for the Case

Courtland Kelsey, Esq., pro se.

Whitfield J. Collins, Esq., for the respondent.


OPINION.

TYSON, Judge:

Respondent has determined against petitioner an income and victory tax deficiency of $332.71 for the calendar year 1943, only a portion of which is in controversy.

The question presented is whether respondent erred in disallowing a deduction by petitioner of New York State tax imposed upon him as a nonresident of that state in the computation of his victory tax net income.

The proceeding was submitted on the...

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