HARTIGAN, Circuit Judge.
This is a petition for a review of the decision of the Tax Court of the United States rendered on August 28, 1951, determining a deficiency in income taxes for the year 1947 of $5,302.31. 10 T.C.M. ¶ 18,485 (M), ¶ 51,248 P-H TC Memo.
Jurisdiction of this Court is invoked under § 1141(a) of the Internal Revenue Code, as amended, 26 U.S.C. § 1141(a).
The question presented is where a taxpayer, who occupies...
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