PARSONS v. COMMISSIONER

Docket Nos. 2689-62, 2376-63.

43 T.C. 331 (1964)

KATRUSHKA J. PARSONS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 24, 1964.


Attorney(s) appearing for the Case

John M. Lynham, for the petitioner.

Joseph N. Ingolia, for the respondent.


These proceedings involve deficiencies in petitioner's income tax for 1955, 1956, 1958, and 1959 in the respective amounts of $61,035.68, $90,825.54, $317,970.37, and $106,081.18. The petition alleges that respondent erred in determining such deficiencies in the income tax liability of petitioner who was a citizen of the United States, a resident of the Republic of the Philippines, and a member of a Philippine conjugal partnership during the taxable years in that no part...

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