Ethel S. Van Iderstine v. Commissioner

Ethel S. Van Iderstine v. Commissioner.

Ethel S. Van Iderstine v. Commissioner

Docket No. 3515.

United States Tax Court

1945 Tax Ct. Memo LEXIS 314; 4 T.C.M. (CCH) 118; T.C.M. (RIA) 45039;

January 30, 1945

Samuel A. Adamson, Esq., for the petitioner. Ellyne E. Strickland, Esq., for the respondent.

ARUNDELL

Memorandum Findings of Fact and Opinion

This proceeding involves a deficiency in income tax for the taxable year 1941, in the amount of $326.68.

The deficiency arose as a result of the disallowance by the Commissioner of the sum of $4,228.90, deducted from gross income and claimed by petitioner as an…