HUDSON v. COMMISSIONER

Docket No. 38356.

20 T.C. 926 (1953)

SHIRLEY DUNCAN HUDSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 25, 1953.


Attorney(s) appearing for the Case

Edmund L. Browning, Jr., Esq., for the petitioner.

A. Russell Beazley, Esq., for the respondent.


Respondent determined a deficiency in the petitioner's income tax for the year 1948 in the amount of $626.83. For a part of that year petitioner was employed in China by the United States Educational Foundation in China, during which period she was paid, in addition to her salary, a cash cost-of-living allowance amounting to $961.08 and was furnished living quarters and related services of the value of $1,324.08. Those items, excluded by petitioner in her return, have been...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases