Princess E. L. Lingham-Pritchard v. Commissioner of Internal Revenue

Princess Lingham-Pritchard petitions for the review of decisions of the Tax Court, Raum, Judge (T. C. Memo 1964-185), confirming petitioner’s income tax deficiencies as assessed by the Commissioner for the years 1960 and 1962.

The Commissioner assessed deficiencies in petitioner’s income tax of $692.22 for 1960 and $655.32 for 1962. The 1960 deficiency arose from the disallowance of two claimed deductions: (1) Expenses incurred in commuting from her job as a substitute teacher in New York City schools and in maintaining a lodging in Philadelphia for weekend residence; (2) a worthless debt of…