Ione S. Wynne, Petitioner, v. Commissioner of Internal Revenue, Respondent, 199 F.2d 958 (2d Cir. 1952)

Appeal from the Tax Court of the United States; Bolon B. Turner, Judge.

From a memorandum decision of the tax court determining a deficiency in the income taxes of Ione S. Wynne for the year 1945 in amount of $5,632.97, the latter appeals.

Franklin S. Wood, New York City (Charles L. Kades, New York City, Gerald Katcher, Brooklyn, N. Y., and Edwin A. Margolius, New York City, of counsel), for petitioner.

Charles S. Lyon, Acting Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott and Alonzo W. Watson, Jr., Sp. Assts. to Atty. Gen., for respondent, Commissioner of Internal Revenue.

Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.

PER CURIAM.