Matilda M. Brooks v. Commissioner of Internal Revenue

The Tax Court reviewed a deficiency assessed against petitioner Matilda M. Brooks and found against her. The deficiency asserted involved a deduction claimed by petitioner for expenses of travel and living while petitioner was doing research in Europe during 1952 and 1953. The Tax Court had jurisdiction under 26 U.S.C. §§ 6213 , 6214, 7442. The appeal is timely, and this Court has jurisdiction to review the decision of the Tax Court under 26 U.S.C. §§ 7481-7483 .

Petitioner is an accomplished research scientist. She received her Ph.D. from Radcliffe College in 1920. Since 1927 she has been a member of the faculty of the University of California. Her fields of research are biology, zoology and physiology. Most of her work has been fundamental research. She discovered the use of methylene blue as an antidote for carbon monoxide and cyanide poisoning. She has had over one hundred papers published in various scientific periodicals and co-authored one book with her husband. She has been honored by election to various learned societies, among them Phi Beta Kappa and Sigma Xi. Her field of special interest involves single cells which apparently have many varieties, each variety growing…