THOMPSON v. COMMISSIONER

Docket No. 36535.

22 T.C. 507 (1954)

CAROLINE D. THOMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 9, 1954.


Attorney(s) appearing for the Case

Laurence E. Coffey, Esq., for the petitioner.

Francis J. Butler, Esq., for the respondent.


Respondent has determined a deficiency in petitioner's income tax of $1,513.41 for the calendar year 1945, and of $4,923.09 for the calendar year 1946. A Rule 50 computation will be necessary.

FINDINGS OF FACT.

The case was submitted upon stipulation of facts (incorporated herein by reference) and oral testimony.

Caroline D. Thompson, petitioner, resides in Buffalo, New York, and filed her individual tax return for the years 1945 and 1946 with the...

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