LAUGHLIN v. COMMISSIONER

Docket No. 55624.

27 T.C. 23 (1956)

ANNE LAUGHLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 16, 1956.


Attorney(s) appearing for the Case

Sidney Pepper, Esq., for the petitioner.

Rutheled B. Wolter, Esq., for the respondent.


OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency in income tax of $61.99 for 1948. The parties have filed a stipulation in which they have settled their differences for 1949, for which year the Commissioner also determined a deficiency, and have set forth the facts covering the only issue left for decision. That is whether earned income from sources without the United States received by the...

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