Lingham v. Commissioner

PRINCESS E. L. LINGHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Lingham v. Commissioner

Docket No. 8209-72

United States Tax Court

T.C. Memo 1974-303; 1974 Tax Ct. Memo LEXIS 18; 33 T.C.M. (CCH) 1402; T.C.M. (RIA) 740303;

December 4, 1974, Filed.

Princess E. L. Lingham, pro se.

Jeffrey L. Davidson, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined a deficiency in petitioner's income tax for the calendar year 1969 in the amount of $2,008.01.

The issues for decision are:(1) Whether petitioner is entitled to deduct $6,000 in 1969…