Hill v. Commissioner of Internal Revenue

DOBIE, Circuit Judge.

This is an appeal by Nora Payne, Hill (hereinafter called taxpayer) from a decision of the Tax Court of the United States entered on September 7, 1949, affirming a determination of the Commissioner of Internal Revenue that there is a deficiency in the income tax due by taxpayer in the amount of $57.52 for the calendar year 1945., During the taxable year and for twenty-seven years prior thereto, taxpayer was engaged in the business o'f teaching school in the State of Virginia. During the taxable year in question, she attended summer school at Columbia University in New…