United States Board of Tax Appeals May 22, 1942, Docket No. 100736 (Kluehn v. Commissioner)

*1213OPINION.

Muedock:

The petitioner does not contest the correctness of the amounts involved in the determination made by the Commissioner. She, a nonresident alien, contends that she was not engaged in a trade or business within the United States and did not have a place of business in the United States.