U.S. Court of Appeals for the Second Circuit, 1969

Lingham v. Commissioner

U.S. Court of Appeals for the Second Circuit · Decided April 18, 1969

410 F.2d 754 (Federal Reporter, Second Series)

Counsel

Princess E. L. Lingham, appellant, pro se., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Daniel B. Rosenbaum, Attys., Dept, of Justice, for appellee.

Cases that cite this one

1 later published case cites this decision.

Princess E. L. Lingham v. Commissioner of Internal Revenue (2d Cir. 1969)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

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).

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