Lingham v. Commissioner

Second Circuit

Lingham v. Commissioner

410 F.2d 754

CourtCourt of Appeals for the Second Circuit

DecidedApril 18, 1969

DocketNos. 551, 552, Dockets 33149, 33156

StatusPublished

Cited by1 cases

This text of 410 F.2d 754 (Lingham v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Lingham v. Commissioner, 410 F.2d 754 (2d Cir. 1969).

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Opinion

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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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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410 F.2d 754, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lingham-v-commissioner-ca2-1969.

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