PRINCESS E. L. LINGHAM, APPELLANT,
v.
COMMISSIONER OF INTERNAL REVENUE, APPELLEE
PRINCESS E. L. LINGHAM, APPELLANT,
COMMISSIONER OF INTERNAL REVENUE, APPELLEE
410 F.2d 754
United States Court of Appeals for the Second Circuit (1969)
Positive Treatment
Cited by 2 cases
Opinion of the Court
PER CURIAM:
Certain deductions appellant took upon her 1964 and 1965 income tax returns were disallowed by the Commissioner and deficiencies based thereon were determined for those years. Appellant sought review in the Tax Court which allowed her $63.97 more in deductible charitable contributions in 1964 and $13.25 more in 1965 than the Commissioner had allowed; as to the remainder of the disallowed deductions the Tax Court agreed with the Commissioner. After examination of the record before us we find that the determinations are not clearly erroneous and affirm the Tax Court. Commissioner of Internal Revenue v. Duberstein, 363 U.S. 278, 80 S.Ct. 1190, 4 L.Ed.2d 1218 (1960).
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Salvatore v. Commissioner OF Internal Revenue, 434 F.2d 600 (2d Cir. 1970)
Authorities Cited
- Commissioner of Internal Revenue v. Duberstein et ux., 363 U.S. 278 (U.S. 1960)