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WILSON v. COMMISSIONER

Docket No. 5407.

7 T.C. 1469 (1946)

L. HELENA WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 31, 1946.

Attorney(s) appearing for the Case

Rex W. Kramer, Esq., for the petitioner.

A. J. Hurley, Esq., for the respondent.

OPINION.

VAN FOSSAN, Judge:

The respondent determined a deficiency of $258.23 in the income tax of the petitioner for the year 1940, consequent on a disallowance in part of a credit claimed under section 131, Internal Revenue Code, as amended by the Revenue Act of 1939, for taxes paid to the Dominion of Canada.

All of the facts were embodied in the following stipulation:

1. The petitioner,...

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