United States Tax Court September 30, 1943, Docket No. 112449 (Horsford v. Commissioner)

lead-opinion

OPINION.

Murdock, Judge:

The Commissioner determined deficiencies in income tax of this petitioner as follows:

1937_$175. 45

1939_ 234.81

1940_ 442. 98

The only adjustments made by the Commissioner which are now contested are the disallowance of deductions for taxes paid by the petitioner on a residence in Cambridge, Massachusetts, which she occupied.