Cittadini v. Commissioner

NORTHCOTT, Circuit Judge.

This is a petition filed by Anastasie Irene Warden Cittadini, here called the taxpayer, to review a decision' of the Tax Court of the United States, here referred to as the Tax Court, and involves a deficiency determination by the Commissioner of Internal Revenue in the amount of $26,625.93, in petitioner’s income tax for the year 1939. The decision of the Tax Court was entered on February 15, 1943, and on May 11, 1943, it entered an order modifying the decision and denying the taxpayer’s motion to vacate it.

The taxpayer, a resident of Philadelphia, Pennsylvania,…