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KOSHLAND v. COMMISSIONER

Docket Nos. 38668, 39877.

19 T.C. 860 (1953)

CORINNE S. KOSHLAND, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 17, 1953.

Attorney(s) appearing for the Case

Willard L. Ellis, Esq., for the petitioner.

Dan S. Morrison, Esq., for the respondent.

The Commissioner has determined deficiencies in income tax for the years 1948 and 1949 in the respective amounts of $1,549.84 and $590.93.

The petitioner claims that in each taxable year she is entitled to a larger deduction under section 23 (o) of the Code for charitable contributions. The basis for determining the amount of the charitable contributions deduction is adjusted gross income under section 23 (o) as amended by...

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