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DOUGLAS v. COMMISSIONER

Docket No. 64357.

33 T.C. 349 (1959)

CHARLOTTE M. DOUGLAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 30, 1959.

Attorney(s) appearing for the Case

Charles H. Chase, Esq., for the petitioner.

R. E. Maiden, Jr., Esq., and Jack E. Roberts, Esq., for the respondent.

FORRESTER, Judge:

The Commissioner has determined a deficiency in the income tax of the petitioner for the year 1953 in the amount of $7,997.58. The sole issue is whether respondent erred in disallowing $12,000 of a deduction in the amount of $15,175 claimed under section 23(a)(2) of the Internal Revenue Code of 1939.1

FINDINGS OF FACT.

The stipulated facts are so found.

Petitioner is an unmarried woman...

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