LINGHAM v. COMMISSIONER OF INTERNAL REVENUE

Nos. 551, 552, Dockets 33149, 33156.

410 F.2d 754 (1969)

Princess E. L. LINGHAM, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals Second Circuit.

Decided April 18, 1969.


Attorney(s) appearing for the Case

Princess E. L. Lingham, appellant, pro se.

Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Daniel B. Rosenbaum, Attys., Dept. of Justice, for appellee.

Before WATERMAN, SMITH and FEINBERG, Circuit Judges.


PER CURIAM:

Certain deductions appellant took upon her 1964 and 1965 income tax returns were disallowed by the Commissioner and deficiencies based thereon were determined for those years. Appellant sought review in the Tax Court which allowed her $63.97 more in deductible charitable contributions in 1964 and $13.25 more in 1965 than the Commissioner had allowed; as to the remainder of the disallowed deductions the Tax Court agreed with the Commissioner.

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