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STEINERT v. COMMISSIONER

Docket No. 75067.

33 T.C. 447 (1959)

LENA L. STEINERT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 7, 1959.

Attorney(s) appearing for the Case

George H. Kidder, Esq., for the petitioner.

Raymond T. Mahon, Esq., for the respondent.

OPINION.

RAUM, Judge:

The respondent determined deficiencies in the income tax of petitioner as follows:

Taxable year                                           Deficiency

1954 -----------------------------------------------    $2,774.36
1955 -----------------------------------------------     1,775.82
1956 -----------------------------------------------     1,857.19

We are required to decide whether petitioner...

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